CP195B

Informativo

Automatic Penalty Relief Applied (Business)

The IRS removed an eligible failure-to-file, failure-to-pay or failure-to-deposit penalty on a business return automatically (AEP).

Última revisión: 10 de noviembre de 2026. Consulte irs.gov por si hubo cambios.

Qué Significa Este Aviso

Businesses get CP195B or CP895B when the IRS applies the Automatic Exemption from Penalty (AEP) announced in IR-2026-83 (July 8, 2026). It covers Forms 1065, 1120, 1120-S, 940, 941, 943, 944 and 945 (CT-1 only by manual review). The account transcript shows an unreversed TC 971 AC 996. Tax, interest and any other penalties are still due.

Por Qué Puede Haber Recibido Esto

  • 1Business return filed, or tax paid or deposited late, with a clean 3-year history

Acciones Requeridas

1

Keep this notice with the business tax records

2

Pay any tax, interest or other penalties still due

3

You do not need to ask for First-Time Abatement for the penalty that was removed

Sus Opciones

Use estas calculadoras para entender su situación y explorar opciones de resolución.

Consecuencias Si Lo Ignora

  • Unpaid tax and interest keep growing until paid

Consejos y Mejores Prácticas

  • Employment returns also need fewer than 4 FTD waivers and no EFTPS avoidance in the lookback
  • Automatic relief or FTA in the last 3 years blocks automatic relief for the next 3 years

Recursos Relacionados

Referencias Legales

IR-2026-83IRM 20.1.1.3.3.2.5IRC § 6656

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