CP120A notice explained, in the IRS’s own words

What this notice is about

Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).

What you need to do

• File any appropriate federal tax return such as:
• Form 1120, U.S. Corporate Income Tax Return PDF, or
• Form 1041, U.S. Income Tax Return for Estates and Trusts PDF
• Review the instructions for these forms to determine whether and when your organization needs to file.
• Contact your state to determine how the revocation affects your state responsibilities and filing requirements.

You may want to

• Apply for tax-exempt status.
• If you apply for tax-exempt status, you may request that your tax-exempt status be reinstated retroactive to the date your exempt status was revoked.
• Review “ Automatic Revocation – How to Have Your Tax-Exempt Status Reinstated ” for reinstatement procedures.

I have a letter from you saying I don't have to file annually. What can I do?

• Call 877-829-5500 (a toll-free number), OR
• Fax your documents to 855-204-6184 using either a fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies, OR
• Mail your documents to:

IRS ― TEGE

P.O. Box 2508

Cincinnati, OH 45201

I have proof I met my filing requirements? What can I do?

• Call 877-829-5500 (a toll-free number), OR
• Fax your documents to 801-620-5555 using either a fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies, OR
• Mail your documents to:

Internal Revenue Service

1973 North Rulon White Blvd

M/S 6552

Ogden, UT 84404

Are there any penalties for filing a Form 990 or Form 990-EZ late - or not filing it at all?

Yes. The organization's tax-exemption is automatically revoked if it fails to file its return for three consecutive years.

Is there any way an organization that files a return late can be relieved of paying a penalty?

Yes. A penalty will not be imposed if the organization can demonstrate that its failure to file on time was due to reasonable cause. An organization that believes it has reasonable cause for failure to file should attach a cover letter to its return explaining the late filing.

We want to apply for tax-exempt status. How much is the user fee?

For more information on user fees, see Revenue Procedure 2022-5 (updated annually).

Before I fill out the application for tax-exempt status and pay the user fee, how do I find out if my organization qualifies for tax-exempt status?

For information regarding the types of organizations that qualify for exemption from federal income tax, see Publication 557, Tax Exempt Status for Your Organization PDF.

How can I check on the status of my application for tax-exempt status?

To check on the status of your application, see Where's My Application?

Can I get help over the phone?

If you have questions and/or need help completing this form, please call 877-829-5500. This toll-free telephone service is available Monday through Friday, 7 a.m. to 7 p.m. CT.

Where can I go for more information about tax-exempt organizations and automatic revocation?

For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits. For more information on automatic revocation, see Automatic Revocation of Tax-Exempt Status for Failure to File Annual Return or Notice - Frequently Asked Questions and Answers.

Tips for next year

If you are required to file a tax return:

• Review the instructions for the return.
• Keep records of all income and expenses.

Need help?

• You can authorize someone to contact the IRS on your behalf.
• If you can’t find what you need online, call the IRS number on your notice or letter. If you didn’t receive a letter or notice, use telephone assistance.
• If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.

Related CP notices

• CP120B notice
• CP121 notice
• CP123 notice
• CP124 notice
• CP125 notice
• CP126 Notice