Understanding Your CP142 Notice
We sent you this notice because you filed your information returns late.
What you need to do
- You must get an extension of time to file so we can finish processing your returns. To request an extension, send us a letter with the information described in the notice along with a copy of the late return and the notice.
- You must respond within 30 days from the date of the notice.
Answers to Common Questions
Where should I mail my response?
Mail your statement to the address at the top of the notice.
Can I fax the information?
Yes. You can fax your response to (801) 620-5555. Follow the instructions for the cover sheet as explained on your notice. Please don’t fax and mail your response.
Understanding your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.
Notice CP142, Page 1
Notice CP142, Page 2