IRS CP162: what it means and what to do
The IRS charged your partnership or corporation a penalty because the return was not filed electronically as required. This summary is drawn from the IRS page for the CP162, last checked on October 13, 2026.
Why you received a CP162
- You didn't file your return electronically as required
What to do
- If you agree, mail full payment by the date on your letter to avoid more interest charges
- If you think the penalty is wrong, have an authorized officer or partner call 800-829-0922
- Have proof ready, such as your e-file waiver or evidence that the partnership had fewer than 101 partners
- Take steps to avoid a similar penalty in future years
Deadline: Mail your full payment to us by the date shown on your letter.
If you disagree, or do not respond
If the partnership was penalized for not filing electronically but had fewer than 101 partners or had a waiver from the e-file requirement for that year, an authorized officer or partner can call 800-829-0922 and provide the waiver or proof of the partner count.
Get your records together first
Most notices come down to matching what the IRS has on file against your own records. Before you reply, pull the return the notice refers to, the bank statements and income forms for that year, and any payment confirmations. If your books are reconciled to the bank, that comparison takes minutes instead of days.
Source and verification
IRS: Understanding your CP162 notice →
Last verified against that page on October 13, 2026. This is general information, not advice for your situation. The notice itself is the authority on your amounts and dates. Talk to a CPA or enrolled agent if the amounts are large or you are unsure.
Related
- All IRS notices explained
- IRS CP2100 / CP2100A — As a payer who filed information returns such as 1099s, you included payee names or taxpayer identification numbers (TINs) that were missing, obviously incorrect, or didn't match IRS records.
- IRS CP575 — The CP575 is a digital notice confirming your business's Employer Identification Number (EIN).
- IRS CP136 — Your Form 941 tax deposit schedule for next year may change.
- Find an accountant — for help responding.
Frequently asked questions
What is an IRS CP162 notice?
The IRS charged your partnership or corporation a penalty because the return was not filed electronically as required.
How long do I have to respond to a CP162?
Mail your full payment to us by the date shown on your letter. Check the date printed on your own notice, which is the one that applies to you.
What if I disagree with the CP162?
If the partnership was penalized for not filing electronically but had fewer than 101 partners or had a waiver from the e-file requirement for that year, an authorized officer or partner can call 800-829-0922 and provide the waiver or proof of the partner count.
What information must the return include?
Anything the return's instructions list as required information.
What if I can't get the missing information through no fault of my own?
Send a written explanation and ask for a penalty waiver based on reasonable cause.
Who can call the IRS about this notice?
For a small partnership with no designated tax matters partner, any partner can call. Otherwise only the tax matters partner, or someone that partner authorizes on Form 2848, can call. For a corporation, any officer authorized to sign for it can call, or anyone the chief officer authorizes on Form 2848.
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Authoritative sources
US tax rules change every filing season. Always verify the current position with the official sources below before filing.
- IRS — irs.govInternal Revenue Service. Forms, publications, due dates, and current-year thresholds for federal income tax, payroll tax, and 1099 reporting.
- IRS — Forms & InstructionsCanonical PDF forms (W-4, W-9, 1099-NEC, 1040-ES, 941, 940, W-2, W-3) with current-year instructions.
- SSA — Business Services OnlineSocial Security Administration portal for W-2 / W-3 e-filing, EIN verification, and AccuWage validation.
- Streamlined Sales Tax — streamlinedsalestax.orgMulti-state Streamlined Sales and Use Tax Agreement (SSUTA) — registration in 24 SST member states with one application.
- Tax Foundation — Sales Tax & NexusIndependent state-by-state research on sales tax rates, economic nexus thresholds, and franchise / margin tax structures.
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