IRS notice decoder
Business accounts and employer notices
Every business accounts and employer notices notice and letter we have decoded, by number. Open one for what it means, the date that counts and the first steps.
- CP15Ba trust fund recovery penalty has been charged to you
A CP15B says the IRS charged you personally a trust fund recovery penalty for a business's unpaid withheld employment or excise taxes.
- CP136your payroll tax deposit schedule for next year
A CP136 tells an employer which Form 941 deposit schedule applies next year, monthly or semi-weekly, based on tax reported in the lookback period.
- CP136Byour payroll tax deposit schedule for next year
A CP136B tells an employer that switches to Form 941 whether to deposit payroll taxes monthly or semiweekly next year, based on last year's Form 944.
- CP148Athe IRS changed your business address
A CP148A, sent to a business's new address, confirms the IRS changed its mailing address. If the change is wrong, reply with Form 8822-B.
- CP148Bthe IRS changed your business address (sent to the old address)
A CP148B, sent to a business's old address, says the IRS changed its mailing address. If you didn't make the change, reply with Form 8822-B.
- CP207your payroll tax liability schedule needs fixing
A CP207 says the record of federal tax liability with your employment tax return was missing or wrong. Send a corrected schedule by the date given.
- CP212two EINs were combined into one
A CP212 says the IRS found you had two employer identification numbers, one assigned in error, and has combined them. No reply is needed.
- CP220Jan employer shared responsibility payment has been charged
A CP220J bills an employer shared responsibility payment under the health care law. The notice gives the amount, the due date and ways to pay.
- CP240your employment tax return was changed to match W-2s and 1099-Rs
A CP240 says the IRS changed an employment tax return because it didn't match the W-2, 1099-R and similar forms filed. Pay or dispute by the date.
- CP248a tax deposit wasn't made electronically
A CP248 says the IRS received a federal tax deposit that should have been made electronically. Make future deposits electronically.
- CP261your S corporation election is approved, from a later date
A CP261 approves your S corporation election, but from a different date than you asked for, because Form 2553 arrived too late for that date.
- CP264your S corporation election (Form 2553) was denied
A CP264 says the IRS denied a Form 2553 S corporation election. The notice gives the reason; a new, complete Form 2553 can be filed at any time.
- CP276Aa payroll liability schedule problem, no penalty this time
A CP276A says your payroll tax liability schedule wasn't completed correctly. The IRS didn't charge a deposit penalty this time.
- CP276Bpayroll deposits were late or short, no penalty this time
A CP276B says the IRS didn't get the right payroll tax deposits on time. It didn't charge the deposit penalty this time.
- CP283a penalty for a late or incomplete Form 5500-EZ
A CP283 charges a penalty for a late or incomplete Form 5500-EZ, the annual return for a one-participant owner-only retirement plan.
- CP295a Form 5500 penalty still unpaid, with no reply received
A CP295 follows a penalty for a late or incomplete Form 5500 when the IRS hasn't heard back. Pay, or send reasons and missing information.
- CP575confirmation of your employer identification number
A CP575 confirms your business's EIN. It's good news, not a bill: keep it, use the EIN everywhere, and keep your address and responsible party current.
- CP2100or CP2100A: payee names and TINs that don't match
A CP2100 or CP2100A lists payees whose name and TIN on your information returns are missing or don't match IRS records. It can start backup withholding.
- LTR 226-Jthe IRS proposes an employer shared responsibility payment
Letter 226-J proposes an employer shared responsibility payment under the health care law. It isn't a bill. Respond with Form 14764 by the date in the letter.