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CP259A notice: what it means and what to do
Got an IRS CP259A 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 CP259A notice freeWhat the IRS says this notice is about
Your organization didn't file a Form 990, Return of Organization Exempt from Income Tax, Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, or Form 990-N, Electronic Notice for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ.
What you need to do
File your return as soon as possible.
If you’re required to file Form 990 or Form 990-EZ but have not filed yet
- If you’re required to file or choose to file electronically, Use your e-file provider to submit your return and any required schedules.
- You must also complete the Response Form and fax it 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.
- If you’re not required to file electronically, send the following in the enclosed envelope included with the notice: The complete, signed return,
- Any required schedules, and
- The completed and signed Response Form at the end of the notice.
If you’re required to file Form 990-N but have not filed yet
- You must file Form 990-N electronically.
- To learn more about filing Form 990-N, visit the IRS.gov/990n page.
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
File the missing return, or explain why you did not have to
If you already filed, send a copy and the date you filed. If you were not required to file, say why. Otherwise file now: the IRS may prepare a return for you without your deductions.
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.
Common questions
What should I do if I have already filed Form 990, 990-EZ or 990-N?
If you filed within the last four weeks using the same name and Employer ID number (EIN) on your notice, you don't need to do anything. Our system may not have processed your return at the time we mailed the notice.
If you filed more than four weeks ago or used a different name or EIN, complete the Response form starting on Page 3 and mail it to us with a signed and dated copy of the return.
What should I do if I don't think I have to file a Form 990, 990-EZ, or 990-N?
Complete the Response Form starting on Page 3 and mail or fax it to us.
Helpful information
- Form 990, Return of Organization Exempt from Income Tax
- Form 990-EZ, Short Form Return of Organization Exempt from Income Tax
- Form 990-N, Electronic Notice for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ
- Required Filing (Form 990 Series)