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CP284 notice: what it means and what to do
Got an IRS CP284 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 CP284 notice freeWhat the IRS says this notice is about
We approved your Form 1128, Application to Adopt, Change or Retain a Tax Year PDF .
What you need to do
File your return by the due date for the short period tax year ending on the date you chose on your Form 1128.
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.
You may want to
Keep this notice for your permanent records.
Common questions
What is Form 1128?
Taxpayers use it to change their tax year end date. It must be approved before they can use the new date. Partnerships, S corporations, personal service corporations (PSCs), or trusts may be required to file it to adopt or retain a certain tax year.
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