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Understanding Your CP250B Notice

This notice informs you that your annual federal employment tax filing requirement has not changed for the current calendar year.

Even though your Form 944, Employer's ANNUAL Federal Tax Return (.pdf), liability was more than $1,000; you must remain a Form 944 filer for the current calendar year.


What you must do

  • Read the notice carefully, it will explain the actions that are necessary.
  • If you don’t agree with the changes, contact us within 30 days from the date of the notice.

Beginning the first quarter of the next calendar year, you will be required to file quarterly usingForm 941, Employer's QUARTERLY Federal Tax Return (.pdf)


You may want to

  • Review Form 944 instructions (.pdf) for reporting and paying employment taxes.
  • Review Form 941 instructions (.pdf) for reporting and paying employment taxes.
  • For tax forms, instructions, and publications, visit www.irs.gov/forms-pubs. (Access to this site will not provide you with your specific taxpayer account information.)
  • If you had a practitioner or other third party prepare your return, you may want to contact them to assist you.

Answers to common questions

How can I find out when and why I should change my tax return? Please contact us at the number listed on your notice for specific information about your tax return.

Why can’t I file Form 944? Your filing requirement changed because your annual employment tax liability was more than $1000.

When do I file Form 941? You should file beginning first quarter of the next calendar year. Review Form 941 instructions for reporting and paying employment taxes.


Tips for next year

  • File the appropriate employment tax return by the required due date. Refer to your tax form instructions for the required documentation to complete your return. Attach all required forms and schedules to your tax return when filing.
  • Review Form 941 instructions (.pdf) for reporting and paying employment taxes.
  • Consider filing your taxes electronically (if you’re not doing so already). Filing online can help you find credits and deductions that you may qualify for and avoid mistakes. In many cases, you can file free.
Page Last Reviewed or Updated: 17-Jan-2017