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If you received an IRS CP259 Notice, the IRS is informing you that you are required to file a tax return for the indicated tax period, but have not.

This notice reminds you that you may not be following the semi-weekly deposit schedule timeframe of the Wednesday or Friday after your payroll date correctly. Deposit requirements were changed from monthly to semi-weekly (twice per week).

The payee's name and taxpayer identification number (TIN) on your information return is missing or doesn¡¯t match our records.

We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time.

We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have an overpayment on your account.

We received your Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return; however, you are not required to file. We determined that you're an exempt organization under Section 501(c)(3) of the Internal Revenue Code.

We reduced or removed the penalty for underpayment of estimated tax reported on your tax return because the penalty entered on your return exceeds the maximum amount we can legally charge.

You are not required to file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return.

We¡¯re auditing your tax return and need documentation from you to verify the Premium Tax Credit (PTC) you claimed. If you received CP06, we¡¯re holding all or part of your refund until the audit is completed.

This notice informs you that your annual federal employment tax filing requirement has changed.