What This Notice Means
The IRS denied your Form 1128, Application to Adopt, Change, or Retain a Tax Year. The CP285 says the IRS can't process your request because the information on the form was unacceptable. The denied form is mailed to you separately.
Lettered versions of this notice show the reason:
- CP285A: denied for missing information.
- CP285B: denied for a missing signature.
- CP285C: denied because it was received late.
When the IRS denies a Form 1128 because it was filed late, it may notify you with Letter 2233C instead of a CP285.
What This Means for Your Tax Year
A denial means the IRS has not approved the change. Don't file a return on the new year based on this request. Keep your filing calendar on the tax year the IRS has on record until a change is approved.
What to Do
- Read the notice and the returned Form 1128 to identify the problem.
- If the form was missing information or a signature, talk with your tax adviser about whether a corrected application can still be filed in time.
- If you have questions about the notice, call the number on it or write to the address shown. Include your phone number and the best time to reach you.
- Keep the notice and the returned form with your permanent records.
Late or Disputed Requests
Requests the IRS treats as late are handled by the IRS Office of Chief Counsel under the Form 1128 instructions, not by the campus that sent this notice. If you write the campus to challenge a denial for late filing, it sends your request back and points you to Chief Counsel. These requests have their own rules and timing, so get advice before you send anything.
If your Form 1128 was denied and you need to sort out your tax year, call us at (813) 229-7100.