IRS NOTICE REFERENCE
Understanding Your CP290 Notice
We accepted your election to become an Electing Small Business Trust (ESBT).
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP290
- Category
- Account and informational
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We accepted your election to become an Electing Small Business Trust (ESBT).
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Timely file Form 1041, U.S. Income Tax Return for Estates and Trusts PDF Include Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc. PDF showing your ownership in the S corporation. File a paper return with all required schedules. Keep 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.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp290-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)