IRS NOTICE REFERENCE
Understanding your CP250B notice
This notice informs you that your annual federal employment tax filing requirement has not changed for the current calendar year. Even though your Form 944, Employer's Annual Federal Tax Return PDF , liability was more t…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP250B
- 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
This notice informs you that your annual federal employment tax filing requirement has not changed for the current calendar year. Even though your Form 944, Employer's Annual Federal Tax Return PDF , liability was more than $1,000; you must remain a Form 944 filer for the current calendar year.
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 actions that are necessary. If you don’t agree with the changes, contact us within 30 days from the date of the notice. Beginning the first quarter of the next calendar year, you will be required to file quarterly using Form 941, Employer's Quarterly Federal Tax Return PDF
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-cp250b-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)