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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.

We issue this notice when you didn¡¯t make a federal tax deposit (FTD) through an approved electronic method such as the Electronic Federal Tax Payment System (EFTPS).

You are banned from claiming the Earned Income Tax Credit (EIC) due to your intentional disregard of the rules or a fraudulent claim in a prior tax year. Since your ban is still in effect, we disallowed the EIC for your current tax year.

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 a balance due.

We computed the tax on your Form 1040 or 1040-SR return. Your account balance is zero.

We made changes to your tax return because we believe there¡¯s a miscalculation on your return. As a result of these changes, you don¡¯t owe us any money, nor are you due a refund.

We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due of less than $1.

Before you can claim certain credits on a future tax return you must show you are eligible to receive the credits for the audited year.

You can¡¯t claim certain credits on future tax returns for ten years (10-year ban). After 10 years, to claim the credits you must show you are eligible to receive them by filing?Form 8862, Information to Claim Certain Credits After Disallowance, with your return

You can't claim certain credits on future tax returns for two years (2-year ban). After two years, to claim the credits you must show you are eligible to receive them by filing Form 8862, Information to Claim Certain Credits After Disallowance, with your return.