Understanding your CP219 notice

What this notice is about

We received your Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return; however, you are not required to file. We determined that you're an exempt organization under Section 501(c)(3) of the Internal Revenue Code.

What you need to do

• Destroy any Forms 940 you have. Do not make tax deposits for federal unemployment tax.
• Contact your state to find out if you’re required to make contributions under the state unemployment compensation law.
• Review Publication 15, (Circular E), Employer’s Tax Guide.