Information For...

For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Understanding Your CP283 Notice

We charged a penalty on your Form 5500-EZ because your return was late or incomplete.

What you need to do

  • Pay the penalty amount by the due date on the notice.
  • Provide any missing information requested on your notice.

You may want to

  • 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.
  • You can complete Form 843 (PDF) and submit it with your signed statement requesting removal of the penalty and a refund of the penalty previously paid, if you previously paid the penalty and feel you have an acceptable reason.
  • Keep this notice in your permanent records.

Answers to Common Questions

How is the penalty computed?
The penalty amount is $25.00 a day for each day the return is late or incomplete. Maximum amount charged is $15,000.

Tips for next year

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.

Printable samples of this notice (PDF)

How to get help