Notices from IRS (CP 216F, G or H) - Application of Extension of Time to File an Employee Plan Return
What is a CP 216 F, G or H notice?
Plan sponsors that submit a Form 5558 to extend the due date of their Form 5500, 5500-EZ or 5330 should receive one of the following notices:
CP 216F, Application for Extension of Time to File an Employee Plan Return - Approved
CP 216G, Application for Extension of Time to File an Employee Plan Return Denied - No Signature (Note: CP 216G is only mailed to filers who file Form 5558 for the Form 5330, not the Form 5500.)
CP 216H, Application for Extension of Time to File an Employee Plan Return Denied - Not Timely
Why are CP 216 F, G or H notices generated?
The CP216F is an acknowledgement that generates automatically when an EP extension (Form 5558) is approved. No action is required on the customer’s part. The notice is for the customer’s records only.
The CP 216G and CP 216H are acknowledgements that generate automatically when an EP extension (Form 5558) is denied. The CP 216G indicates the extension (filed to extend Form 5330) was denied because it was not signed. The CP 216H indicates the extension was denied because it was not timely filed.
If the Customer receives a CP 216G can they resubmit the EP Extension with the missing signature to get the extension approved?
The customer can resubmit a signed EP extension if it can be submitted on or before the original due date for filing the extension.
What should the customer do if a CP 216H is received?
If a customer receives this notice, they should ensure they file their Form 5500 or Form 5330 by the due date of the return. If the Form 5500 or Form 5330 is filed after the due date of the return the return will be considered late and subject to late filing penalties.
Is there any recourse to being subject to the late filing penalties?
Yes, both IRS and DOL have programs to deal with penalties on the Form 5500.
Notice 2002-23 was issued in conjunction with the publication in the Federal Register of modifications to the DOL's Delinquent Filer Voluntary Correction (DFVC) program at 67 Fed. Reg. 15051 (Mar. 28, 2002). To determine eligibility to file under these programs to have DOL penalties reduced and IRS penalties abated, please review the Notice and the DFVC Program.
IRS Notice 2002-23 provides administrative relief from the penalties under sections 6652(c)(1), (d), (e), and 6692 of the Internal Revenue Code for failure to timely comply with the annual reporting requirements under sections 6033(a), 6057, 6058, 6047, and 6059 of the Internal Revenue Code with respect to Form 5500. This administrative relief applies to late filers who both are eligible for and satisfy the requirements of the DFVC program as administered by the DOL's Employee Benefits Security Administration.
Note: The DFVC program does not apply to Form 5500-EZ filers.
Only the IRS can assess penalties on Form 5500-EZ. The DOL does not have any jurisdiction over Form 5500-EZ, and cannot assess penalties against delinquent Form 5500-EZ filings, and therefore cannot include them in their DFVC Program. The IRS will consider a “reasonable cause” statement submitted explaining why the return is late.
Who should be contacted with questions pertaining to a Form 216 F, G or H?
For questions regarding the Forms 216 F, G or H and Form 5500 or 5500-EZ filing requirements, call the Customer Account Services at 1-877-829-5500 (toll-free).
Where should replies to CP 216 F, G or H Notices be sent?
These notices require no action by the customer.
However, the customer may address inquiries regarding these notices to the address listed in the upper left-hand corner of the Notices and the fax number is listed in the body of the Notices.
Write or fax the EP Entity Unit in Ogden using the following contact information:
Internal Revenue Service
Ogden, UT 84201-0018
Attention: EP Entity Unit, Mail Stop 6273
Fax Number: (801) 620-6900