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CP259F notice: what it means and what to do
Got an IRS CP259F 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 CP259F notice freeWhat the IRS says this notice is about
Our records indicate you did not file a required Form 5227, Split-Interest Trust information Return .
What you need to do
If you already filed Form 5227
- Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
- 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.
If you are required to file Form 5227 but haven't filed yet
- If you are required to file or choose to file Form 5227 electronically, Use your e-file provider to submit Form 5227 and 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, follow the instructions in the notice to file a paper form.
If you don't think you need to file Form 5227 , complete the Response Form enclosed with your notice and mail or fax it to us.
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 .
Common questions
Which organizations must file a Form 5227?
Form 5227 must be filed by all charitable remainder trusts described in section 664; all pooled income funds described in section 642(c)(5); and all other trusts such as charitable lead trusts that meet the definition of a split-interest trust under section 4947(a)(2), unless certain exceptions apply (see General Instructions of the Form 5227 Instructions ).
When is Form 5227 due?
Form 5227 is due by April 15 of each year. If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. More information can be found in the Form 5227 Instructions .
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