Understanding your CP120 Notice
You filed a tax-exempt return, but our records don't show you are tax-exempt.
What you need to do
- Mail or fax us a copy of the letter we provided you or your parent organization recognizing your tax exempt status.
- Apply for tax exempt status by completing and submitting the appropriate application and fee.
- Mail the application and appropriate fee to the address on your notice.
You may want to...
- Review Publication 557, Tax-Exempt Status for Your Organization. Publication 557 can provide assistance for the application process.
Answers to Common Questions
What if I don't qualify or don't want to apply for tax-exempt status?
You should complete the appropriate federal income tax form.
What if I believe I am tax-exempt and not required to submit an application?
You must show on your annual return the subsection under which you're claiming to be tax-exempt.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Understanding your notice
Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.
Notice CP120, Page 1
Notice CP120, Page 2