)
o https:// significa que usted se conectó de forma segura a un sitio web .gov. Comparta información sensible sólo en sitios web oficiales y seguros.
What this notice is about
We charged you a penalty for filing a late or incomplete Form 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan.
What you need to do
- Pay the amount due electronically or by mail to avoid additional penalty and interest charges.
- If sending your payment by mail, use the address shown on your notice. Write your employer ID number, plan number, type of plan, plan year ending date, and form number on your payment.
- If your return was incomplete, you must provide the missing or incomplete information.
- Fax your information to 877-792-2864. (Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.)
Frequently asked questions
The penalty for failure to file retirement plan returns is $25 a day (up to $15,000). For returns required to be filed after December 31, 2019, the penalty for failure to file is increased to $250 a day (up to $150,000). See IRC Section 6652(e).
- If you can’t pay the full amount due, pay as much as you can now to avoid added interest.
- Request a payment plan, if you can’t pay the full amount you owe.
Additional penalties and interest will accrue.
- You can send a signed statement and request removal of the penalty, if you have an acceptable reason why your return was late or incomplete. Identify which penalty you want reconsidered and why. We'll review the information and let you know in approximately 45 days if we accept your explanation.
- You must provide any missing or incomplete information.
- You can mail a signed Form 843 PDF and submit it with your missing or incomplete information to the address on your notice; or
- Fax your reasonable cause statement and missing information to 877-792-2864. (Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
Helpful information
- Publication 594, The IRS Collection Process PDF
- Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan PDF
- Instructions for Form 5500-EZ PDF
- Penalty Relief Program for Form 5500-EZ Late Filers
- Where to File - Tax Exempt and Government Entities
Tips for next time you file
The IRS, Department of Labor, and Pension Benefit Guaranty Corporation jointly developed the Form 5500-series returns for employee benefit plans to satisfy annual reporting requirements under ERISA and the Internal Revenue Code.
Plan sponsors must generally file the return on the last day of the seventh month after their plan year ends. For more information, visit Form 5500 Corner.
Herramientas de referencia
¿Necesita ayuda?
- Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para que inspeccione y/o reciba su información tributaria confidencial.
- Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés).
- Puede calificar para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos.
- Puede llamar al número de teléfono que se indica en su carta o aviso. Si no recibió una carta o aviso, consulte Permítanos ayudarle.