Understanding Your CP120 Notice


What this notice is about

You filed a tax-exempt return, but our records don't show you are tax-exempt.

What you need to do

  • Send us a copy of the letter we provided you or your parent organization recognizing your tax-exempt status by:
    • Faxing your documents to the fax number in the 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 policies., or
    • Mailing your documents to the address shown on the notice.
  • Apply for tax exempt status by completing and submitting the appropriate application and fee.
  • Mail the application and appropriate fee to the address on your notice.

You may want to

Review Publication 557, Tax-Exempt Status for Your Organization PDF. Publication 557 can provide assistance for the application process.

Frequently asked questions

What if I don't qualify or don't want to apply for tax-exempt status?

You should complete the appropriate federal income tax form.

What if I believe I am tax-exempt and not required to submit an application?

You must show on your annual return the subsection under which you're claiming to be tax-exempt.

Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Need help?