IRS Notice CP283: Delinquent Return Penalty

What does an IRS CP283 notice mean?

A CP283 notifies you that the IRS assessed a penalty because a return — often a business return such as Form 5500 or an employment return — was filed late or contained a late or incorrect deposit. The notice shows the penalty amount and the period involved.

Why did you receive a CP283?

A required return was not filed by its deadline, or required deposits were late, triggering an automatic penalty.

How to respond to a CP283 notice

If you agree, pay the penalty by the due date. If you qualify, request First-Time Abatement (available when you have a clean compliance history for the prior three years). If a genuine hardship caused the late filing, submit a reasonable-cause explanation with documentation requesting abatement.

What happens if you ignore it?

The penalty stands and accrues interest, and the balance proceeds into collection. Abatement options remain available but are easier to pursue before the balance is enforced.

Common resolutions

• Pay the penalty
• Request First-Time Abatement
• Provide reasonable cause

Related IRS notices

• CP161 — Balance Due — Penalty
• CP215 — Penalty Charged — Failure to Pay Estimated Tax (Business)
• CP259 — Return Not Filed — Business