What the IRS says: “The IRS has no record that you filed a prior-year return it believes you were required to file.” Here’s what it actually means, your deadline, and exactly how to respond.
First unfiled-return notice. Three clean exits: you filed (send proof), you weren't required to file (say why), or you need to file (do it now, before the IRS files FOR you via a substitute return with zero deductions). The enclosed Form 15103 covers all three.
Notice family: Refund Holds & Unfiled Returns — Your refund is frozen or the IRS has no return on file for a year it expected one. These resolve by filing, verifying, or sending exactly the documents requested — silence makes them worse.
Actually required and unfiled: prepare and file the real return promptly — refunds expire 3 years after the due date
Already filed: return Form 15103 with proof (acceptance email, certified receipt, transcript)
Not required: return Form 15103 explaining the income facts
Multiple years missing: file them together; the IRS generally wants the last 6
Form 15103 plus a short cover letter is the response vehicle for every scenario. Ignoring it leads to CP516/CP518 and eventually a substitute return that inflates the bill.
Describe the notice and your side of it — use placeholders, never your SSN or account numbers (the letter keeps [YOUR NAME]-style fields so you fill in the real details privately before mailing). A mail-ready draft with an enclosure checklist comes back in ~20 seconds.
Your IRS response letter draft will appear here.
The IRS has no record that you filed a prior-year return it believes you were required to file. In practice: First unfiled-return notice. Three clean exits: you filed (send proof), you weren't required to file (say why), or you need to file (do it now, before the IRS files FOR you via a substitute return with zero deductions). The enclosed Form 15103 covers all three.
There is no fixed response deadline on this notice, but acting promptly keeps your options open. The respond-by date printed on your own notice always controls.
Form 15103 plus a short cover letter is the response vehicle for every scenario. Ignoring it leads to CP516/CP518 and eventually a substitute return that inflates the bill.