CP515 / CP516 Notice — Stronger Request to File Missing Returns

Direct answer

CP515 and CP516 are follow-up delinquent filing notices. They mean the IRS still shows missing returns for one or more years and is escalating its request for you to file or respond.

CP515 and CP516 come after earlier delinquent notices like CP59. They are compliance-focused — but unresolved filing requirements often block refunds and invite collection later.

Reviewed August 2026 · Joseph Lancaster, Founder · About the author

Time-sensitive notice · Back to notices index

What CP515 and CP516 mean

The IRS has not received acceptable returns for the tax year(s) on the notice — or prior responses did not resolve the issue. CP515 is typically an earlier escalation; CP516 is a later reminder with stronger language. Both demand filing compliance.

CP515 vs CP516

  • Both address unfiled returns — CP516 is usually later in the sequence.
  • Neither is a levy notice — but filing gaps can lead to substitute returns and balances.
  • See our CP59 guide for the first delinquent notice in the chain.

Check account and wage & income transcripts

  • No TC 150 on the account transcript for a listed year strongly suggests no processed return.
  • Wage & income shows W-2s and 1099s the IRS will use if it files for you.
  • If TC 150 exists, respond with transcript proof — the notice may have been generated before processing finished.

What to do next

  • File accurate returns for each year listed — or document why filing is not required.
  • If you cannot file immediately, contact the IRS — ignoring escalation increases SFR and collection risk.
  • After filing, upload a fresh transcript to confirm TC 150 posted.

Related IRS notices

Verify on your IRS transcripts

Notices describe what the IRS intends to do — your account transcript shows what actually posted. Start here:

Common questions

What happens if I ignore CP515 or CP516?

The IRS may prepare substitute returns, assess tax, send balance-due notices, and pursue collection. Filing your own return is almost always preferable to an IRS-prepared SFR.

Can I still get a refund if I file after CP515?

You may — but refund claims have time limits and unfiled years can trigger holds (see CP63). File as soon as you can and monitor the account transcript.

Do I need wage & income transcripts to file?

They help when you lost records — they list what payors reported. See our wage & income transcript guide.

See what the IRS has on your account

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