VALID › Notice Library › CP130 notice
In the IRS’s own words · not reviewed by VALID
CP130 notice explained, in the IRS’s own words
Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.
Read the full CP130 page on irs.gov ↗
What this notice is about
Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.
What you need to do
Read your notice carefully.
You may want to
- Complete and send the Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
- Submit an amended tax return. Download tax forms and instructions.
- Learn more with the Facts to Help You Understand the Alternative Minimum Tax.
I completed an amended tax return (Form 1120-X). Do I need to mail it to a specific address?
Write "AMT-EXEMPT" on the top of your Form 1120-X and send it to the same IRS address where you mailed your original tax return.
We are an estate/trust, but the notice only mentions corporations. Are we eligible for the exemption for the Alternative Minimum Tax?
No. Estates/trusts are not corporations and as such are not exempt from the AMT.
How does the Recovery and Reinvestment Tax Act of 2009 affect the Alternative Minimum Tax rules for corporations/trusts/estates?
The Act did not have any effect on the AMT rules for corporations/trust/estates.
I don’t handle tax issues for my corporation. How can I request that you send all future tax notices directly to our accountant?
Complete a Form 8822, Change of Address PDF, and send it to the address shown on the form.
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.
Reference tools
- Publication 1, Your Rights as a Taxpayer
- Publication 17, Your Federal Income Tax
- Full list of tax forms and instructions
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.
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.