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CP232C notice: what it means and what to do
Got an IRS CP232C 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 CP232C notice freeWhat the IRS says this notice is about
We denied your request to extend the time to file Form 5330, Return of Excise Taxes Related to Employee Benefit Plans , because your Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans, didn't state a reason why you need the extension.
What you need to do
- File a corrected Form 8868 or Form 5330 by the return due date.
- If it’s overdue, you must complete, sign, and file Form 5330 and pay any taxes owed immediately. If Form 5330 is filed after the due date of the return, the return will be considered late and late filing or late payment penalties may apply.
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
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
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 the filing requirement for your organization at Retirement Plans .
Common questions
Where can I go for more information about Employee Benefit Plans?
For more information on Employee Benefit Plans, see Retirement Plans .
Get my response letter for CP232C noticeRelated notices
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- CP276B notice
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