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IRS Notice CP162: Penalty for not e-filing a partnership return

IRS Notice CP162 is a balance due letter from the IRS. The IRS charged a penalty because a return was not filed electronically when it had to be. The page speaks mainly to partnerships. It is about money the IRS shows as unpaid on your account.

What this letter usually means

The IRS charged a penalty because a return was not filed electronically when it had to be. The page speaks mainly to partnerships. Compare the amount with your own payment records. If it looks wrong, the letter explains how to tell the IRS.

Category: You owe a balance

What people usually do first

If you agree, mail the full payment by the date on your letter.

What to have ready

What may come next

This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.

Read the IRS page

The IRS letter itself is the final word on what it means for you. Read the IRS page for CP162.

Common questions about CP162

What is IRS notice CP162?

The IRS charged a penalty because a return was not filed electronically when it had to be. The page speaks mainly to partnerships.

How long do I have to respond to a CP162 notice?

The date to respond or pay by, if there is one, is printed on your letter. Check it, and read the IRS page for CP162 for more.

Is a CP162 notice a scam?

A real CP162 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.

What should I have ready for a CP162 notice?

The CP162 notice, A copy of any e-file waiver, or proof of your partner count, A written reasonable cause explanation if you dispute it, Form 2848 if someone else will act for you.

Scan your letter in the OweRight iPhone app

The OweRight app can tell you what a CP162 letter is and points you to the IRS page for it.

OweRight is not the IRS and does not give tax or legal advice.

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