What this notice is about Your organization submitted a paper return for the tax period in question. Because our records show that you must file electronically, the paper return does not satisfy your filing obligation. What you need to do Determine if your organization has total assets of $10 million or more and files 250 returns in a calendar year. If yes, file the electronic return as soon as possible. If you fail to do so, you may be subject to a failure to file penalty. If no, respond to the CP254 notice explaining why you are not required to file electronically. You can respond by: Mail using the enclosed envelope with the notice, or Fax 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. Frequently asked questions Which returns are included in the 250-return requirement? You must count all information and tax returns, including, but not limited to: Form W-2 Form 1099 Form 720 Form 941 Form 944 Form 990 Form 990-EZ Form 990-N Form 990-PF Form 990-T We can’t file electronically because our organization’s name changed, we filed for the first time, or we filed a short period return. What do we do now? Respond to the notice with an explanation of the situation that kept you from filing electronically. Our software will not allow us to file electronically for the year indicated on the notice. What do we do now? Call the phone number on the notice (877-767-2501) to determine what action you must take. We tried to file electronically but received a rejection notice. What do we do now? Review the rejection notice to determine the reason the system couldn’t accept the return. Correct the return and resubmit it electronically. Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente PDF Publicación 5027 (SP), Información de Robo de Identidad para los Contribuyentes PDF Lista completa de formularios e instrucciones contributivos, en inglés ¿Necesita ayuda? Puede autorizar a alguien para comunicarse con el IRS en su nombre. Vea si califica para recibir ayuda de una Clínicas para Contribuyentes de Bajos Ingresos. Si no puede encontrar lo que necesita en línea, llame al número del IRS que se indica en la parte superior de su carta o aviso. Si no recibió una carta o aviso, utilice la asistencia telefónica. Si no puede resolver la multa por su cuenta, comuníquese con el Servicio del Defensor del Contribuyente, una organización independiente dentro del IRS.