IRS compliance alert
IRS CP259A Notice:
What it means and
how to respond
IRS CP259A is an IRS notice informing tax-exempt organizations that a required annual Form 990 series return may not have been filed. Learn why you received the notice, what it means, and the steps to file your required return and stay compliant.
CP259A Notice
Understanding your CP259A notice
What the notice is, who receives it, and what happens if it's ignored.
What is CP259A Notice?
This is an official IRS notice informing tax-exempt organizations that the IRS has no record of their required annual return.
Who gets it?
The IRS sends CP259A to tax-exempt organizations that are required to file an annual Form 990, Form 990-EZ, or Form 990-N and whose return has not been received by the IRS.
How to resolve it?
The CP259A Notice informs your organization that a required annual return may not have been received by the IRS.
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Filed more than 4 weeks ago - Complete the response form and mail it with a signed and dated copy of your original tax return.
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Not filed yet - File the required Form 990 series return as soon as possible.
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Not required to file: Complete the response form explaining why you are not required to file and include any supporting documents.
What happens if you ignore the notice?
If an organization ignores this notice and fails to file the required 990 form for three consecutive years, the IRS automatically revokes its tax-exempt status.
WHY FILE HERE
File 990 Return with Tax990. Resolve CP259A Notices.
Follow these simple steps to complete your 990 filing and resolve your CP259A notice.
Add Your Organization
Just enter your organization's name or EIN, and we’ll retrieve the complete details from the
IRS records.
Prepare your Return
Complete a simple interview or use direct form entry to prepare your required Form 990, Form 990-EZ, or
Form 990-N.
Review & audit checks
Built-in error checks scan your return to help identify issues before submission.
E-file with the IRS
Submit your return securely to the IRS and receive confirmation once
it's accepted.
Protection & Commitment
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Complimentary extension requests if you need more time
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FAQs
Frequently asked questions
The IRS issued CP259A because its records indicate your organization has not filed a required annual Form 990, Form 990-EZ, or Form 990-N for the tax year shown in the notice.
Yes. If you have not filed the required return, you should file it as soon as possible. If you're filing Form 990 or Form 990-EZ electronically, follow the additional Response Form instructions included with your notice.
The required filing depends on your organization's IRS filing requirement. Eligible organizations generally file Form 990, Form 990-EZ, or Form 990-N based on their annual gross receipts and total assets. Check your IRS determination letter for more information.
Organizations that fail to file the required annual return for three consecutive years automatically lose their federal tax-exempt status. Filing promptly helps avoid this consequence.
If your organization's gross receipts are more than $50,000, you generally must file the appropriate Form 990 series return, such as Form 990 or Form 990-EZ. These returns must be filed electronically through an IRS-authorized e-file provider. Form 990-N is generally for organizations with gross receipts of $50,000 or less.
Yes. You can file your required Form 990 series return electronically through an IRS-authorized e-file provider after receiving CP259A. All Form 990 series returns must be filed electronically.
Complete Your 990 Filing Before It's Too Late
Filing 990 only takes a few minutes and helps your organization stay compliant
with IRS annual filing requirements.
requirements.
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