Understanding Your CP285 Notice

We denied your Form 1128, Application To Adopt, Change, or Retain a Tax Year, because it was filed late.


What you need to do

  • Continue filing your annual income tax return for the tax year you have historically used. If you're a new entity, use the tax year assigned when you received the notice of EIN assignment (for example , CP575 or 576).

You may want to

  • Submit a new, timely Form 1128 for the next tax year.
  • Keep this notice for your permanent records.

Printable samples of this notice (PDF)

Tax publications you may find useful

Need Help?

  • You can authorize someone to contact the IRS on your behalf.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
  • If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.