IRS Notice Guide
IRS CP515 Notice — What It Means and What To Do
Receiving an IRS CP515 notice can feel overwhelming. This guide explains what the notice means, what the deadlines are, and what options exist for penalty relief.
Response Deadline
Response deadline: Immediate — file the return or explain why filing is not required. Acting before this deadline preserves all relief options and prevents escalation to the next collection stage.
What This Notice Means
This is a follow-up to the CP59 notice. The IRS still has no record of a tax return for the specified year. If you continue not to respond, the IRS may file a Substitute for Return (SFR) on your behalf, which typically results in a higher tax assessment.
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Common Penalties on This Notice
Failure to File (FTF) — 5% per month up to 25%
Failure to Pay (FTP) — 0.5% per month up to 25%
Interest
First Time Abate (FTA) May Apply
Penalties on CP515 notices are often eligible for First Time Abate relief under IRM 20.1.1.3.3.2.1. Taxpayers with a clean 3-year compliance history may qualify for full penalty removal.
FTF and FTP penalties remain eligible for First Time Abate once the return is filed, provided the 3-year compliance requirement is met.
What To Do After Receiving a CP515 Notice
File the missing return immediately — delays increase penalties
If already filed, resend with proof of prior filing
If no return is required, complete and return Form 15103
Pay any estimated tax owed to reduce accruing penalties
Respond before the IRS files a Substitute for Return
The IRS offers several penalty relief programs beyond First Time Abate. Upload your notice to see which ones apply to your situation.
A generic letter to the IRS gets delayed. A letter citing the exact IRM section for your situation gets results.
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What you’ll see before you decide
A document-specific answer, not a generic promise:
- The amount at issue, itemized
- The rules or contract terms that appear applicable
- What looks strong, weak, or needs more evidence
Free analysis first. The optional letter comes after you see the result.
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See which penalties may qualify and the amount at issue on your notice. The IRS makes the final decision.
Frequently Asked Questions
What is a Substitute for Return (SFR)?
When the IRS files a return on your behalf, it uses only the income reported by third parties (W-2, 1099) and does not include deductions, credits, or adjustments you may be entitled to. This usually results in a higher tax assessment.
How soon after a CP515 does the IRS file an SFR?
Timelines vary, but the IRS typically sends a CP516 or additional notice before filing an SFR. The process can take several months after the CP515.
Can I file my own return after the IRS files an SFR?
Yes. Filing your own return (called a reconsideration) replaces the SFR assessment. However, the process takes longer and may require additional documentation.
Have a CP515 notice? Check your penalty eligibility.
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Will I owe more if the IRS files the return for me?
Almost always yes. The SFR uses filing status "single" or "married filing separately," claims no dependents, and includes no itemized deductions. Filing your own return with legitimate deductions and credits will typically result in a lower balance.
Is the CP515 the last notice before an SFR?
Not necessarily. The IRS may send a CP516 (final reminder) before proceeding. However, filing promptly minimizes penalties and avoids further escalation.
Can I get penalty relief after filing a late return?
Yes. Once the return is filed, you can request First Time Abate or reasonable cause relief for the FTF and FTP penalties.
See If You Qualify to Wipe Your IRS Penalty
Upload your CP515 notice and our tool checks the exact IRM provisions that apply to your penalty type.
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See which penalties may qualify and the amount at issue on your notice. The IRS makes the final decision.