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CP259D notice: what it means and what to do
Got an IRS CP259D 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 CP259D notice freeWhat the IRS says this notice is about
Our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.
What you need to do
- Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
- Otherwise, file your required Form 990-T immediately according to the instructions on the notice. If you don't think you need to file, complete the Response Form enclosed with your notice and either: Mail it to us using the envelope provided, or
- 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 filed more than four weeks ago or used a different name or EIN, complete the Response Form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.
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 filing requirements for your organization at Tax Information for Charities & Other Nonprofits .
- Review additional material that may be helpful to you: Publication 557, Tax-Exempt Status for Your Organization
- Compliance guides for tax-exempt organizations: Publication 4221-PC,
- Publication 4221-PF PDF , and
- Publication 4221-NC PDF
- Form 990-T, Exempt Organization Business Income Tax Return
- Unrelated Business Income Tax (UBIT) Returns
- Special UBIT Rules for Organizations
Common questions
Who must file a Form 990-T?
Form 990-T must be filed by any organization that is tax-exempt under section 501(a) or section 529(a), if it has gross unrelated business income of $1,000 or more for a given tax year. A list of other entities who must file Form 990-T is shown in the Who Must File section of the General Instructions of Form 990-T PDF .
When is the Form 990-T due?
For an employees' trust defined in section 401(a), an IRA (including SEPs and SIMPLEs), a Roth IRA, a Coverdell ESA, or an Archer MSA, the Form 990-T is due by the 15th day of the 4th month after the end of its tax year. All other organizations must file Form 990-T by the 15th day of the 5th month after the end of their tax year. If any due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day.
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