Business Filer Notices
One of the ways we classify our notices is by the type of tax form they're about. We call notices we send about business-related tax forms such as Forms 941, 1065, and 1120, business filer notices. Notices we send about Form 1040, 1040A, 1040EZ, or any related schedules, forms, or other attachments are called individual filer notices and are listed elsewhere. If the business filer notice you have isn't listed below, check back often. We'll be adding more on a regular basis.
The Notices in Numerical Order
Here's a list of notices with detailed information available.
- CP 101 - Math Error, Balance Due on Form 940
- Informs the recipient of one or more changes made to their Form 940 or 940-EZ return during processing. The changes resulted in a balance due on the account.
- CP 108 - Problem With Your Federal Tax Deposit
- Informs the recipient we couldn't determine the tax type or tax period for which a federal tax deposit was intended and explains how we applied the payment.
- CP 111 - Math Error, Overpayment on Form 940
- Informs the recipient of one or more changes made to their Form 940 or 940-EZ tax return during processing. The changes resulted in an overpayment.
- CP 138 - Overpayment Applied to Other Federal Taxes
- Informs the recipient that we applied all or part of their overpayment to other taxes they owe.
- CP 145 - Application of Overpayment Reduced
- Informs the recipient that we weren't able to fully honor their request to apply a portion of their overpayment to the subsequent tax period, explains why, and shows the amount, if any, we did apply.
- CP 165 - Penalty for Dishonored Check (Federal Tax Deposit)
- Informs the recipient that a check they sent as payment for their federal tax deposit was returned unpaid by their bank.
- CP 207 - Proposed FTD Penalty - Request for Correct Information
- Asks the recipient to send us a completed Record of Federal Tax Liability (ROFTL).
- CP 209 - EIN Assigned in Error
- Informs the recipient that we erroneously assigned them more than one EIN.
- CP 235 - Federal Tax Deposit Penalty Waived Due to Change in Deposit Requirements
- Informs the recipient that we're waiving their FTD penalty because they meet the criteria for penalty relief.
- CP 236 - Reminder of Your Semi-Weekly Deposit Requirements
- Reminds the recipient that they're subject to semi-weekly deposits.
- CP 238 - You Made One or More Late Federal Tax Deposits But We Didn't Charge You a Penalty
- Informs the recipient that they made one or more late federal tax deposits and provides guidance on these deposits and how to make them.
- CP 260 - Credit Adjustment
- Informs the recipient that we removed one or more credits that had been erroneously applied to their account and that the account now has a balance due.
- CP 267 - Account Overpaid - Possibly Misapplied Payments
- Informs the recipient that they have more credit available on their account than they claimed on their tax return.
- CP 298 - Final Notice Before Levy on Social Security Benefits
- Informs the recipient of our intent to levy on their social security benefits.