The first move
Check the effective date on the notice against the date you requested. A wrong effective date is the most common problem, and it is fixable if caught early.
What these letters have in common
CP261 accepts an S corporation election and states the effective date. CP264 says the election was not accepted, usually because it was late or a shareholder consent was missing; late election relief is available under Rev. Proc. 2013-30. CP277 and CP279 confirm entity classification elections on Form 8832. CP211 series notices go to exempt organizations about Form 990 extensions. CP120 series notices tell an exempt organization its status was revoked or must be confirmed. CP259 asks why a required return was not filed.
For an exempt organization, the automatic revocation notice (CP120A) is the one that matters: three missed 990s and the exemption is gone until reinstated.
What to gather
- The notice with the effective date
- The election form as filed (2553, 8832, 1023, 1024) with proof of the filing date
- Shareholder or member consents
- For exempt organizations: the last three years of Form 990 filings
How to write back
Letters in this family are usually answered by phone, online, or with the specific form the notice names rather than a letter. Where a written response helps, the document cover letter covers it.
Notices in this family
| Notice | What it means |
|---|---|
| CP119 | Exempt organization: return or information needed |
| CP120 | Exempt organization: confirm your status or filing requirement |
| CP120A | Exempt organization: exempt status automatically revoked for three years of missed returns |
| CP120B | Exempt organization: status correspondence |
| CP130 | Exempt organization: filing requirement changed |
| CP142 | Filing requirement or return type notice |
| CP143 | Filing requirement or return type notice |
| CP152 | Confirmation of a return filed (bond or exempt org) |
| CP152A | Confirmation of a return filed |
| CP211A to CP211E | Exempt organization: Form 8868 extension approved or denied |
| CP217 to CP221 | Entity: election or filing requirement correspondence |
| CP249A to CP249C | Exempt organization: return processing correspondence |
| CP255 | Entity: election correspondence |
| CP261 | S corporation election accepted, with effective date |
| CP261X | S corporation election correspondence |
| CP262 | S corporation election revoked or terminated |
| CP264 | S corporation election not accepted |
| CP265 | S corporation status terminated |
| CP266 | S corporation election correspondence |
| CP277 | Entity classification election (Form 8832) accepted |
| CP278 to CP292 | Entity classification and election correspondence |
| CP299 | Entity status correspondence |
When to get help
A rejected S election with a tax year already run, or a revoked exemption, are both worth professional help; the relief procedures are technical.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.