IRS Delinquent Return Program


IRS Definition

Achieving full compliance is the goal of the Return Delinquency Program, including securing full payment of the tax liability with the delinquent return.

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This IRS program identifies taxpayers who haven’t filed a tax return but may need to, based on income information the IRS has on file. Under this program, you would receive a series of notices (CP59, CP515, CP516 and CP518) requesting your return or requesting a reason for why you don’t have to file.

If you don’t respond to the CP518 notice, the IRS may file a return for you or place your IRS account in taxpayer delinquency investigation (TDI) status.

Learn how to address unfiled tax returns.


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