Understanding your CP515 notice

Notice details

Notice code

CP515

Category

Filing and non-filer

Severity tier

Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.

Governing law

§6651; §6012 (Internal Revenue Code sections)

Source

IRS.gov — Understanding Your IRS Notice

What this notice is

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.

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

Respond to the notice by: Filing your tax return immediately with the completed Form 15103, Form 1040 Return Delinquency PDF to explain: Why you are filing late; or That you’ve already filed. Why you are filing late; or That you’ve already filed. We accept returns electronically for the 2 most recent prior years. However, you must locate an e-file provider who offers this service. Completing Form 15103, Form 1040 Return Delinquency PDF , to explain: Why you don’t have to file. Why you don’t have to file. Return the completed Form 15103 and tax return, if applicable to the address on your notice. You can fax it to the fax number in the notice using either a fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. If you’re only sending the Form 15103 to explain why you don’t have to file, you can submit it online. An IRS Online Account (OLA) is required.

This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.

Governing IRS procedure (Internal Revenue Manual)

The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:

• IRM 5.1.11 — 5.1.11 Delinquent Return Investigations
• IRM 5.18.1 — 5.18.1 Automated Substitute for Return (ASFR) Program
• IRM 4.12.1 — 4.12.1 Nonfiled Returns

Reference to published IRS procedure. General information — not legal or tax advice.

Official IRS reference

Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp515-notice

Related tools

TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.

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