Understanding your CP142 notice

What this notice is about

You filed your information return, Form 8038, 8038-G or 8038-GC, late and we need more information from you.

What you need to do

• You must request more time to file so we can finish processing your information return. Send us a letter with the information requested in the notice with copies of your late filed return and the CP142 notice you received.
• You must respond within 30 days from the date on your CP142 notice.

Frequently asked questions

Where should I mail my response? (updated Sept. 06, 2025)

Mail your response letter and any supporting information to the address at the top of your CP142 notice.

Can I fax the information? (updated Sept. 06, 2025)

Yes. You can fax your response letter and any supporting information to the fax number on your CP142 notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security.

Should I send my response by mail and fax? (added Sept. 06, 2025)

No. Send your response using only one method. Multiple responses can delay us processing your information.

Will I receive an acknowledgement that you received my response? (added Sept. 06, 2025)

No. We don’t acknowledge receipt of information.