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CP259H notice: what it means and what to do
Got an IRS CP259H 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 CP259H notice freeWhat the IRS says this notice is about
We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt from Income Tax.
What you need to do
If you already filed Form 990 or Form 990-EZ
- 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 990 or Form 990-EZ , but haven’t filed yet
- If you are required to file or choose to file your Form 990 or Form 990-EZ electronically, Use your e-file provider to submit Form 990 or Form 990-EZ 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 don't think you need to file Form 990 or Form 990-EZ , 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 Non-Profits .
- Review the information found at Political Organizations - Annual Income Tax Returns .
- Review additional material that may be helpful to you: Publication 557, Tax-Exempt Status for Your Organization
- Publication 583, Starting a Business and Keeping Records
- Compliance guides for tax-exempt organizations: Publication 4221-PC,
- Publication 4221-PF PDF , and
- Publication 4221-NC PDF
Common questions
Which political organizations must file a Form 990 or Form 990-EZ?
A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless excepted. A political organization that is a qualified state or local political organization must file Form 990 or 990-EZ only if it has gross receipts of $100,000 or more. Political organizations may not submit Form 990-N.
When is Form 990 or Form 990-EZ due?
Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. Thus, for a calendar year taxpayer, Form 990 or Form 990-EZ is due on May 15 of the following 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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