- What it means
- The IRS shows no Form 1120-S (S corporation return) for the period named.
- Respond within
- 30 days from the date on the notice
- What to send
- The Form 1120-S, or the response form if none was required.
- Write it
- Missed deadline explanation
- When to get help
- If the return is for a pass-through entity, the per-owner penalty is already accruing; file now.
What the letter says
The IRS expected a Form 1120-S for the period, based on the entity's filing history or its election, and has none on file.
What to do
File the return if it was required. If the entity was dissolved, elected a different classification, or was not required to file for the period, say so on the response form with dates and documents. If you already filed, send a signed copy with proof of filing.
What to gather
- The notice with the return type and period
- The Form 1120-S or proof it was filed
- Dissolution or election paperwork if applicable
Write back
The Missed deadline explanation tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
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.