Home › IRS notices › CP120 notice
CP120 notice: what it means and what to do
Got an IRS CP120 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP120 notice freeWhat the IRS says this notice is about
You filed a tax-exempt return, but our records don't show you are tax-exempt.
What you need to do
- Send us a copy of the letter we provided you or your parent organization recognizing your tax-exempt status by: Faxing your documents to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies., or
- Mailing your documents to the address shown on the notice.
- Apply for tax exempt status by completing and submitting the appropriate application and fee.
- Mail the application and appropriate fee to the address on your notice.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
Review Publication 557, Tax-Exempt Status for Your Organization PDF . Publication 557 can provide assistance for the application process.
Common questions
What if I don't qualify or don't want to apply for tax-exempt status?
You should complete the appropriate federal income tax form.
What if I believe I am tax-exempt and not required to submit an application?
You must show on your annual return the subsection under which you're claiming to be tax-exempt.
Get my response letter for CP120 notice