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In the IRS’s own words · not reviewed by VALID
CP120 notice explained, in the IRS’s own words
You filed a tax-exempt return, but our records don't show you are tax-exempt.
Read the full CP120 page on irs.gov ↗
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.
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.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.