Understanding your CP239 notice

 

What this notice is about

We are contacting you to ensure you're meeting your deposit requirements based on a decrease in your current quarter federal tax deposit (FTD) payments or the assessment of penalties for late federal tax payments.


What you need to do

Review your current quarter withholdings, deposit requirements, and payments to ensure you're meeting your employment tax obligations. If you determine you under deposited, use the Electronic Federal Tax Payment System at EFTPS.gov to bring your deposits up to date.

If your payments are correct, you don't need to do anything.


You may want to

  • Follow the directions on your notice regarding how to make a federal tax deposit.
  • Ensure you understand the consequences of not making federal tax deposits or making federal tax deposits late.

Helpful information