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1040 ez online 5. 1040 ez online   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040 ez online Free help with your tax return. 1040 ez online   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040 ez online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040 ez online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040 ez online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040 ez online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040 ez online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040 ez online gov, download the IRS2Go app, or call 1-800-906-9887. 1040 ez online   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040 ez online To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040 ez online aarp. 1040 ez online org/money/taxaide or call 1-888-227-7669. 1040 ez online For more information on these programs, go to IRS. 1040 ez online gov and enter “VITA” in the search box. 1040 ez online Internet. 1040 ez online    IRS. 1040 ez online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040 ez online Download the free IRS2Go app from the iTunes app store or from Google Play. 1040 ez online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040 ez online Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040 ez online gov or download the IRS2Go app and select the Refund Status option. 1040 ez online The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040 ez online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040 ez online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040 ez online Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040 ez online No need to wait on the phone or stand in line. 1040 ez online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040 ez online When you reach the response screen, you can print the entire interview and the final response for your records. 1040 ez online New subject areas are added on a regular basis. 1040 ez online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040 ez online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040 ez online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040 ez online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040 ez online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040 ez online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040 ez online You can also ask the IRS to mail a return or an account transcript to you. 1040 ez online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040 ez online gov or by calling 1-800-908-9946. 1040 ez online Tax return and tax account transcripts are generally available for the current year and the past three years. 1040 ez online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040 ez online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040 ez online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040 ez online Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040 ez online gov and enter Where's My Amended Return? in the search box. 1040 ez online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040 ez online It can take up to 3 weeks from the date you mailed it to show up in our system. 1040 ez online Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040 ez online gov. 1040 ez online Select the Payment tab on the front page of IRS. 1040 ez online gov for more information. 1040 ez online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040 ez online Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040 ez online gov. 1040 ez online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040 ez online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040 ez online gov. 1040 ez online Request an Electronic Filing PIN by going to IRS. 1040 ez online gov and entering Electronic Filing PIN in the search box. 1040 ez online Download forms, instructions and publications, including accessible versions for people with disabilities. 1040 ez online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040 ez online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040 ez online An employee can answer questions about your tax account or help you set up a payment plan. 1040 ez online Before you visit, check the Office Locator on IRS. 1040 ez online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040 ez online If you have a special need, such as a disability, you can request an appointment. 1040 ez online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040 ez online Apply for an Employer Identification Number (EIN). 1040 ez online Go to IRS. 1040 ez online gov and enter Apply for an EIN in the search box. 1040 ez online Read the Internal Revenue Code, regulations, or other official guidance. 1040 ez online Read Internal Revenue Bulletins. 1040 ez online Sign up to receive local and national tax news and more by email. 1040 ez online Just click on “subscriptions” above the search box on IRS. 1040 ez online gov and choose from a variety of options. 1040 ez online Phone. 1040 ez online   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040 ez online Download the free IRS2Go app from the iTunes app store or from Google Play. 1040 ez online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040 ez online gov, or download the IRS2Go app. 1040 ez online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040 ez online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040 ez online Most VITA and TCE sites offer free electronic filing. 1040 ez online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040 ez online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040 ez online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040 ez online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040 ez online The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040 ez online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 ez online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 ez online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040 ez online Note, the above information is for our automated hotline. 1040 ez online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040 ez online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040 ez online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040 ez online It can take up to 3 weeks from the date you mailed it to show up in our system. 1040 ez online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040 ez online You should receive your order within 10 business days. 1040 ez online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040 ez online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040 ez online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040 ez online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040 ez online These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040 ez online Walk-in. 1040 ez online   You can find a selection of forms, publications and services — in-person. 1040 ez online Products. 1040 ez online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040 ez online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040 ez online Services. 1040 ez online You can walk in to your local TAC for face-to-face tax help. 1040 ez online An employee can answer questions about your tax account or help you set up a payment plan. 1040 ez online Before visiting, use the Office Locator tool on IRS. 1040 ez online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040 ez online Mail. 1040 ez online   You can send your order for forms, instructions, and publications to the address below. 1040 ez online You should receive a response within 10 business days after your request is received. 1040 ez online Internal Revenue Service 1201 N. 1040 ez online Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. 1040 ez online The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040 ez online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040 ez online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040 ez online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040 ez online You face (or your business is facing) an immediate threat of adverse action. 1040 ez online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040 ez online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040 ez online Here's why we can help: TAS is an independent organization within the IRS. 1040 ez online Our advocates know how to work with the IRS. 1040 ez online Our services are free and tailored to meet your needs. 1040 ez online We have offices in every state, the District of Columbia, and Puerto Rico. 1040 ez online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040 ez online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040 ez online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040 ez online Prev  Up  Next   Home   More Online Publications
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Understanding your CP259 Notice

We've sent you this notice because our records indicate you didn't file the required business tax return identified in the notice.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • File your required business return immediately.
    • If eligible, file your return electronically with all required schedules, using your e-file provider, or
    • File a paper return with all required schedules
  • Complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope:
    • To explain why you are filing late.
    • To explain why you don’t think you need to file.
    • If you have already filed and it's been more than four weeks, or if you used a different name or Employer ID number (EIN) than shown on the notice when filing.
  • If you have filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.

You may want to...

  • Review Tax Information for Businesses which provides information regarding various business filing issues.
  • Review your records and ensure all returns are filed timely.

Answers to Common Questions

Why did I receive multiple CP 259 notices?
If your business hasn't filed tax returns, a notice will be generated and mailed for each tax form and tax period the IRS shows as delinquent.

I have never had employees and or filed this return previously so why did I receive a notice requesting me to file?
When you apply for an Employer Identification number, filing requirements are established requiring specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return; Form 941, Employer's Quarterly Federal Tax Return; Form 1120, U.S. Corporation Income Tax Return, etc.). When the return is not filed, the IRS considers it to be delinquent and generates a notice requesting the return be filed.

Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question?
If you had no employees or business activity during a tax period you are not required to file a return for that tax period. You still need to respond to this notice. If you made Federal Tax Deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund.


Tips for next year

File all required returns by the appropriate due date.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259, Page 1

Notice CP259, Page 2

Notice CP259, Page 3

Notice CP259, Page 4

Page Last Reviewed or Updated: 28-Mar-2014

The 1040 Ez Online

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Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. 1040 ez online   ImpuestosIntroductionGobierno tribal de indios estadounidenses. 1040 ez online Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. 1040 ez online Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. 1040 ez online Ejemplos. 1040 ez online Formulario 1099-S. 1040 ez online Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. 1040 ez online   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. 1040 ez online Fondos procedentes de una hipoteca utilizados para negocios o inversiones. 1040 ez online 24. 1040 ez online   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. 1040 ez online Artículos domésticos. 1040 ez online Deducción de más de $500. 1040 ez online Formulario 1098-C. 1040 ez online Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. 1040 ez online Excepción 1: vehículo usado o mejorado por la organización. 1040 ez online Excepción 2: vehículo donado o vendido a una persona necesitada. 1040 ez online Deducción de $500 o menos. 1040 ez online Derecho al uso de los bienes. 1040 ez online Bienes muebles tangibles. 1040 ez online Intereses futuros. 1040 ez online Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. 1040 ez online Mensaje de texto. 1040 ez online Tarjeta de crédito. 1040 ez online Pago telefónico. 1040 ez online Título de acciones. 1040 ez online Pagaré. 1040 ez online Opción. 1040 ez online Fondos de un préstamo. 1040 ez online Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. 1040 ez online   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. 1040 ez online Deterioro progresivo. 1040 ez online Daños ocasionados por paneles de yeso (drywall) corrosivos. 1040 ez online Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. 1040 ez online   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. 1040 ez online Cargos de estacionamiento. 1040 ez online Publicidad en el automóvil. 1040 ez online Uso compartido de automóviles. 1040 ez online Transporte de herramientas o instrumentos. 1040 ez online Gastos de desplazamiento de sindicalistas desde el centro del sindicato. 1040 ez online Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. 1040 ez online Empleados estatutarios. 1040 ez online Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. 1040 ez online   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. 1040 ez online Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. 1040 ez online   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. 1040 ez online   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications