IRS Notice CP518: What It Means & What to Do
CP518 is the IRS final reminder that it has no record of your prior-year return. Learn how to file or explain with Form 15103.
Written and maintained by Joseph Lancaster, Settlement Officer since January 2013
Published · Checked against IRS sources on
Quick answer
What is an IRS CP518 notice and what should I do?
CP518 is the IRS final reminder that it has no record of your prior-year return. File the return with Form 15103, or use Form 15103 to explain that you already filed or do not have to. If you ignore it, the IRS may determine your tax for you.
Who this applies to: People the IRS believes have not filed a required prior-year return.
What can change this answer
- No action is needed if you filed in the last 8 weeks
- The IRS may determine your tax if you do not respond
- File even if you cannot pay
CP518 is the IRS's final reminder that it has no record of your prior-year tax return. If you do not respond, the IRS may determine your tax for you.
Immediate Steps to Take
- 1If you filed in the last 8 weeks, you do not need to do anything
- 2Otherwise, file the return with Form 15103 explaining why it is late, or that you already filed
- 3If you do not have to file, send Form 15103 explaining why
- 4If you cannot pay what you owe, file anyway and request a payment plan
What CP518 means
The IRS sends CP518 as a final reminder when it still has no record that you filed one or more prior-year returns. If you do not respond, it may determine your tax for you, penalties and interest may keep growing, and any refund you are owed may be delayed.
How to respond with Form 15103
Use Form 15103, Form 1040 Return Delinquency, to explain why you are filing late, that you already filed, or why you do not have to file. Send a signed, dated copy of the return with the form, and make sure the name, Social Security number and year match.
Mail or fax it to the address or number on your notice. If you are only sending Form 15103 to explain why you do not have to file, you can submit it through your IRS online account.
The IRS accepts e-filed returns for the 2 most recent prior years, through an e-file provider that offers it.
If you cannot pay
The IRS says to file the return anyway and request an installment agreement for the balance. Filing stops the failure-to-file penalty from growing; see our penalty abatement guide for relief on penalties already charged.
Frequently Asked Questions
I just filed. Do I need to respond?
No. The IRS says you do not have to do anything if you filed within the last 8 weeks.
What if I disagree with the notice?
Call the toll-free number on the notice with your notice and account information ready, or respond by returning Form 15103.
Can I see what income the IRS has for that year?
Yes. A wage and income transcript shows the W-2s, 1099s and other forms reported to the IRS, which helps you prepare the missing return.
Authority Citations
This content is based on the following official IRS sources. All links open in a new tab.
Information current as of 2026. Tax laws change frequently. Verify with official IRS sources before taking action.
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