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CP130 notice: what it means and what to do
Got an IRS CP130 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 CP130 notice freeWhat the IRS says this notice is about
Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.
What you need to do
Read your notice carefully. It may also suggest additional steps for you to take depending on whether you qualify for the exemption for the Alternative Minimum Tax.
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
- Complete and send the Form 2848, Power of Attorney and Declaration of Representative , to authorize someone (such as an accountant) to contact the IRS on your behalf.
- Submit an amended tax return. Download tax forms and instructions .
- Learn more with the Facts to Help You Understand the Alternative Minimum Tax .
Common questions
I completed an amended tax return (Form 1120-X). Do I need to mail it to a specific address?
Write "AMT-EXEMPT" on the top of your Form 1120-X and send it to the same IRS address where you mailed your original tax return.
We are an estate/trust, but the notice only mentions corporations. Are we eligible for the exemption for the Alternative Minimum Tax?
No. Estates/trusts are not corporations and as such are not exempt from the AMT.
How does the Recovery and Reinvestment Tax Act of 2009 affect the Alternative Minimum Tax rules for corporations/trusts/estates?
The Act did not have any effect on the AMT rules for corporations/trust/estates.
I don’t handle tax issues for my corporation. How can I request that you send all future tax notices directly to our accountant?
Complete a Form 8822, Change of Address PDF , and send it to the address shown on the form.
Helpful information
Form 1120-X, Amended US Corporation Income Tax Return PDF
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