IRS NOTICE REFERENCE
Understanding your CP216H notice
We denied your request to extend the time to file Form 5500 series and/or Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits , because we didn’t receive your For…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP216H
- Category
- Penalty
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6651; §6662; §6751 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We denied your request to extend the time to file Form 5500 series and/or Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits , because we didn’t receive your Form 5558, Application for Extension of Time to File Certain Employee Plan Returns on time. We must receive the request for an extension of the time to file Form 5500 series and/or Form 8955-SSA on or before the due date of your return.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
File your required Form 5500 series and 8955-SSA as soon as possible to minimize any penalty or interest charges for filing late. Keep a copy of this notice for your records.
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:
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-cp216h-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.
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