CP95

Informativo

Automatic Penalty Relief Applied

The IRS removed an eligible failure-to-file or failure-to-pay penalty automatically (AEP).

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

Qué Significa Este Aviso

The IRS sends CP95 to individuals when it applies the Automatic Exemption from Penalty (AEP) announced in IR-2026-83 (July 8, 2026). Your account transcript shows an unreversed TC 971 AC 996. AEP covers failure-to-file and failure-to-pay penalties for taxpayers with a clean 3-year history. Tax, interest and any other penalties are still due. CP95(SP) is the Spanish version.

Por Qué Puede Haber Recibido Esto

  • 1Return filed or tax paid late, with no penalties in the prior 3 years
  • 2Tax year 2025 or later return that qualified for automatic relief

Acciones Requeridas

1

Keep this notice with your tax records

2

Pay any tax, interest or other penalties still due, or set up a payment plan

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

  • Automatic relief or FTA in the last 3 years blocks automatic relief for the next 3 years
  • If a later notice still shows the penalty, check the transcript for a TC 972 reversal and call the number on the notice

Recursos Relacionados

Referencias Legales

IR-2026-83IRM 20.1.1.3.3.2.5IRC § 6651

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