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CP255 notice: what it means and what to do
Got an IRS CP255 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 CP255 notice freeWhat the IRS says this notice is about
We need information to complete the termination of your private foundation status.
What you need to do
- Visit Pay.gov and create an account or log in if you already have one.
- Complete and submit the items below by the date indicated on your notice: Form 8940, Request for Miscellaneous Determination , and
- The correct user fee.
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 the termination procedures for private foundations in Publication 4779, Facts about Terminating or Merging Your Exempt Organization PDF .
Common questions
Which organizations must file a Form 990-PF?
Form 990-PF must be filed by:
- Exempt private foundations (section 6033(a), (b), and (c))
- Taxable private foundations (section 6033(d))
- Organizations that agree to private foundation status and their applications for exempt status are pending on the due date for filing
- Organizations that made an election under section 41(e)(6)
- Foundations that are making a section 507 termination
- Section 4947(a)(1) nonexempt charitable trusts treated as private foundations (section 6033(d))
When is Form 990-PF due?
Form 990-PF is due by the fifteenth day of the fifth month following the close of the foundation's accounting period. For a calendar year taxpayer, Form 990-PF is due on May 15 of the following year. If any due date falls on a Saturday, Sunday, or legal holiday, the foundation can file the return on the next business day.
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