VALID › Notice Library › CP219 notice
In the IRS’s own words · not reviewed by VALID
CP219 notice explained, in the IRS’s own words
We received your Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return but you aren’t required to file this form. We determined that you're an exempt organization under Section 501(c)(3) of the Internal Revenue Code.
Read the full CP219 page on irs.gov ↗
What this notice is about
We received your Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return but you aren’t required to file this form. We determined that you're an exempt organization under Section 501(c)(3) of the Internal Revenue Code.
What you need to do
- Don’t file Form 940.
- Don’t make any deposits for federal unemployment tax.
Should I still file Form 941, Employer’s Quarterly Federal Tax Return ?
You must file a Form 941 for federal income taxes and other amounts withheld from employees’ compensation. See Publication 15, (Circular E), Employer’s Tax Guide for more information.
What if I made tax deposits for Form 940?
You can request a refund by filing Form 843, Claim for Refund and Request for Abatement.
Am I also exempt from paying state unemployment tax?
Contact your state to find out if you’re required to make contributions under the state unemployment compensation law.
Who can I contact if I disagree with this notice?
You can call the telephone number on your notice.
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.