IRS NOTICE REFERENCE
Understanding Your CP214 Notice
A reminder for Employee Plan filers, who have previously filed, of their obligation to review their plan status and timely file a return if they meet certain conditions.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP214
- Category
- Filing and non-filer
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6651; §6012 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
A reminder for Employee Plan filers, who have previously filed, of their obligation to review their plan status and timely file a return if they meet certain conditions.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
You don't have to respond since this is a reminder notice. However, if your plan is a one-participant plan or a foreign plan, as defined under instructions for Form 5500-EZ PDF , you must file an electronic Form 5500-EZ online through the computerized ERISA Filing Acceptance System (EFAST2) or a paper Form 5500-EZ with the IRS. You aren't required to file a Form 5500-EZ for the plan year if the plan's total assets (either alone or in combination with another one-participant plan you maintain) are $250,000 or less, unless this is the final plan year. For more information, see Form 5500-EZ Instructions and the second page of the notice.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.1.11 — 5.1.11 Delinquent Return Investigations
- IRM 5.18.1 — 5.18.1 Automated Substitute for Return (ASFR) Program
- IRM 4.12.1 — 4.12.1 Nonfiled Returns
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp214-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)