CP259 – Business Return Not Filed

Needs Attention: Missing Form 941

What It Means:

The IRS sends CP259 notices to businesses that have failed to file their tax return (Form 941) by the required deadline date for the tax period.

Next Steps:

Review your CP259 notice carefully and submit your business return (and all required schedules) by the deadline date indicated in the notice.

If you don’t think you’re required to file:

Complete the Response Form included with the CP259 notice. You can mail it to the IRS using the enclosed envelope or fax your documents to 855-800-5944. Even if you don’t have employees or business activity for the tax period in question, you still need to respond to the notice.
You can disregard the notice if you’ve filed your return for the request period within the last four weeks.

If you’ve missed multiple tax periods, you’ll receive a separate CP259 notice for each one. Be sure to file a Form 941 for each requested tax year or submit a response form.

Need Help?

Call 855-774-0271 or complete our online form to schedule a Free Consultation with one of our tax specialists.