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CP264 notice: what it means and what to do
Got an IRS CP264 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 CP264 notice freeWhat the IRS says this notice is about
We denied your Form 2553, Election by a Small Business Corporation.
What you need to do
You don't need to do anything. However, if you want to be treated as a Small Business Corporation, you must file a new and complete Form 2553 PDF . Be sure to include all required statements.
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
File a new, complete, and timely Form 2553 PDF .
Common questions
Is there a waiting period before I can re-submit a new Form 2553?
No, you can file a new prepared, complete, and timely Form 2553 at any time.
How can I find out why my Form 2553 was rejected?
Read your notice carefully. It explains why we could not approve your election. You can also request a copy of your Form 2553 by submitting Form 4506, Request for Copy of Tax Return PDF . There is a required fee.
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