Updated October 19, 2026. Quick answer: A CP515 is a reminder that the IRS has no record that you filed prior year tax returns and believes you need to file. You respond by filing the return along with a completed Form 15103 that explains why you are filing late or that you already filed, or by completing Form 15103 alone to explain why you do not have to file.
Quick reference
| Item | As the IRS describes it |
|---|---|
| What it is | A reminder: no record of your prior returns |
| Respond with | The return plus Form 15103, or Form 15103 alone |
| Form 15103 | Form 1040 Return Delinquency |
| E-file | The 2 most recent prior years, through a provider that offers it |
| Only explaining | Form 15103 can be submitted online with an IRS Online Account |
| Time to allow for an IRS reply (Tax Topic 651) | At least 30 days |
| Just filed, or filed more than | 8 weeks (56 days) ago: send Form 15103 with a signed copy of the return |
| E-filing an old return | Only the last 2 years |
What the notice says
“This notice is a reminder that we have no record that you filed your prior tax returns. We have reason to believe you need to file a return.”
How to respond
The IRS lists two paths. File “your tax return immediately with the completed Form 15103, Form 1040 Return Delinquency” to explain why you are filing late, or that you already filed. Or complete Form 15103 to explain why you do not have to file.
Return it “to the address on your notice”; you may fax it to the number on the notice. If you are only sending Form 15103 to explain why you do not have to file, “you can submit it online. An IRS Online Account (OLA) is required.”
If you disagree or just filed
The IRS says to “Return the Form 15103 to let us know why.” If you just filed, or it has been more than 8 weeks, complete Form 15103 and send a signed, dated copy of the return with it, after checking that the name, Social Security number and tax year match.
For electronic filing, “We accept returns electronically for the 2 most recent prior years.” You must locate an e-file provider that offers this service.
CP515 versus CP59
Both notices say the IRS has no record of your prior return. CP59 is the first notice with the same Form 15103 route; CP515 is the reminder that follows. Use the form number and the date printed on your own paper to know which you have.
Where this comes from
The IRS page read for this page is the one titled Understanding your CP515 notice on irs.gov, as served on 2026-10-19. Your own notice controls: the dates, amounts and phone or fax numbers on it are the ones to use, and the IRS can update its page after we read it.
For IRS notices in general, Tax Topic 651 says “You should allow at least 30 days for a reply from the IRS.” It also says “Keep a copy of all IRS correspondence for your tax records.”
Common mistakes
- Sending only a letter of explanation. The IRS names Form 15103 for this.
- Filing the return without Form 15103 when the notice asks you to explain the late filing.
- Using the online route when you are also sending a return. The online option is for explaining only.
- Ignoring the reminder because you plan to file next season.
Related: IRS Notice CP59, how to respond to an IRS notice, and IRS notices and letters.
Sources
- IRS, Understanding your CP515 notice (irs.gov): https://www.irs.gov/individuals/understanding-your-cp515-notice
- IRS, Tax Topic 651, Notices: what to do (irs.gov): https://www.irs.gov/taxtopics/tc651
Read from the IRS pages linked above on October 19, 2026. General information, not tax or legal advice. Your own notice and facts decide the outcome, and the number printed on your notice is the right place to confirm anything consequential.