IRS NOTICE REFERENCE
Understanding your CP250A notice
This notice informs you that your annual federal employment tax filing requirement has changed. You’re no longer eligible to file Form 944, Employer's Annual Federal Tax Return PDF , to report and pay your employment tax…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP250A
- Category
- Filing and non-filer
- 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; §6012 (Internal Revenue Code sections)
- Statutory response window
- 30-day window — always confirm the exact deadline against the date printed on your notice.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
This notice informs you that your annual federal employment tax filing requirement has changed. You’re no longer eligible to file Form 944, Employer's Annual Federal Tax Return PDF , to report and pay your employment taxes. Your filing requirement changed because your annual employment tax liability was more than $1,000.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read the notice carefully, it will explain the changes we made. If you don’t agree with the changes, contact us within 30 days from the date of the notice. You must file quarterly using Form 941, Employer's Quarterly Federal Tax Return PDF , for the first quarter of the year.
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-cp250a-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)