Understanding Your CP 216F, G or H Notice
You received this notice because you submitted Form 5558 to extend the time to file a retirement plan return. This notice approves or denies your extension request.
What you need to do
- You don't have to respond to the IRS. However, if you received a CP 216G notice that your form was missing a signature, you may want to resubmit the form.
- If you received a CP 216H notice, you should ensure that you file your Form 5500, 5500-EZ or 5330 by the due date.
You may want to...
- Visit the Form 5500 Corner for form due dates, forms and instructions.
Answers to Common Questions
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 (CP 216G is only mailed to filers who request an extension for Form 5330)
CP 216H, Application for Extension of Time to File an Employee Plan Return Denied - Not Timely
Why did I receive a CP 216 F, G or H notice?
The CP216F is an acknowledgement that generates automatically when an EP extension (Form 5558) is approved. No action is required on the your part. The notice is for your records only.
The CP 216G and CP 216H are acknowledgements that generate automatically when an EP extension (Form 5558) is denied.
- CP 216G says the filing extension for Form 5330 was denied because it was not signed.
- CP 216H says the extension was denied because it was not timely filed.
If I receive a CP 216G notice, can I resubmit my extension request with the missing signature?
Yes, you can resubmit your signed Form 5558 (EP extension request) if you submit it on or before the original due date for filing the extension.
What should I do if I receive a CP 216H notice?
You should ensure that you file your Form 5500 or Form 5330 by the due date of the return. If the Form 5500 or Form 5330 is filed after the original due date, it will be considered late and subject to late filing penalties.
Is there a way to get relief from late filing penalties?
Yes, the IRS and Department of Labor both have programs to address late filing penalties on the Form 5500.
The Department of Labor has a Delinquent Filer Voluntary Compliance Program (DFVC) to allow plan administrators who fail to file a timely annual report to pay reduced civil penalties. This VC program does not apply to Form 5500-EZ filers, however.
The IRS provides administrative relief for Form 5500 late filers who are eligible for relief under DOL's DFVC program. Filers must also submit a paper Form 8955-SSA along with the delinquent filing. See IRS Penalty Relief for DOL DFVC Filers and Notice 2014-35. Relief is available for penalties under Sections 6652(c)(1), 6652(d), 6652(e) and 6692 of the Internal Revenue Code for failure to timely comply with the annual reporting requirements under IRC Sections 6033(a), 6057, 6058, 6047 and 6059 with respect to Form 5500.
The IRS has a separate penalty relief program for non-ERISA plans. 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. See Penalty Relief Program for Form 5500-EZ Filers for details on the IRS penalty relief program.
Who can I call with questions about to a CP 216F, 216G or 216H notice?
For questions regarding the CP 216 F, G or H and Form 5500 or 5500-EZ filing requirements, call Employee Plans Customer Account Services at (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 recipient. However, you may send inquiries regarding these notices to the address listed in the upper left-hand corner of the notice, or you can send a fax to the fax number listed in the body of the notice.
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