- What it means
- A second notice that the Form 5500 for the plan year is missing, with a penalty warning.
- Respond within
- 30 days from the date on the notice
- What to send
- The Form 5500 or an explanation.
- Write it
- Reasonable cause statement
- When to get help
- Same as CP403.
What the letter says
The CP403 went unanswered. The next step is a penalty assessment (CP283).
What to do
File the return or explain the exemption before the date on the notice.
What to gather
- The notice
- Plan records
Write back
The Reasonable cause statement 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.