What is the CP211C notice from the IRS?

A CP211C notice from the IRS means your application for an automatic extension to file an exempt organization tax return was denied because it arrived late. In other words, the IRS didn’t receive your Form 8868 by the due date for your organization’s tax return.

Here’s a breakdown of the notice:

• What it means: Your extension request was denied due to late filing.
• What you owe: You still need to file your tax return (Form 990 series) immediately to avoid late filing penalties.

There are a couple of reasons your exempt organization might have received the CP211C notice:

• Late Application: The most likely reason is that the IRS received your Form 8868 past the due date for filing your exempt organization return (typically Form 990 or 990-EZ).
• Incomplete Application: In less common cases, the IRS might reject your extension request if there were errors or missing information on your Form 8868.

What you need to do

You must electronically file your tax return (Form 990 series) as the IRS no longer accepts paper filings for Form 990 series returns for tax years ending on or after July 31, 2021.

Note – A CP211C notice means you need to act promptly to file your exempt organization return electronically and avoid further complications.

If you’ve received a CP211C notice, it’s recommended to consult with a tax professional or contact the IRS for assistance in resolving the matter.