Understanding Your CP120A Notice

• 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

• 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

Yes. If an organization's annual gross receipts for the year are less than or equal to $1 million, the IRS can charge the organization a penalty of $20 for each day the return is late, not to exceed the lesser of $10,000 or 5% of the organization's gross receipts for the year. If an organization's annual gross receipts for the year exceed $1 million, the IRS can charge the organization a penalty of $100 for each day the return is late, not to exceed $50,000. The organization's tax-exemption is automatically revoked if it fails to file its return for three consecutive years.

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.

The user fee for an organization that files a Form 1023-EZ is $275; the user fee for Form 1023, Form 1024 or Form 1024-A is $600. For more information on user fees, see Revenue Procedure 2022-5 (updated annually).

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.

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

The organization likely will need to file Form 1120, U.S. Corporation Income Tax Return PDF, though it may be responsible for filing other tax returns. For information on business taxes and the appropriate returns to file with the IRS, see Publication 583, Starting a Business and Keeping Records PDF.

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.

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.