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Warning - Attention Needed

IRS CP162 Notice

Penalty for Not Filing Electronically as Required

A penalty notice, not a balance-due reminder. The IRS charged this because a return that had to be e-filed was not.

What is CP162? CP162 tells you the IRS charged a penalty because a return that was required to be filed electronically was not.

What This Notice Means

CP162 tells you the IRS charged a penalty because a return that was required to be filed electronically was not.

The mechanism here is different from a math-error or balance-due notice: the return itself may have been correct, and the penalty is for the filing method, not the figures on it. The IRS page does not state the penalty amount -- it is on the notice you received.

Why You Received This Notice

  • 1
    The IRS states you didn't file a return electronically as required.

Important Deadline

The IRS states: "If you agree with the penalties, mail your full payment to us by the date shown on your letter to avoid additional interest charges."

What You Should Do

  • If you agree, pay the full amount by the date shown on your notice to avoid additional interest.
  • If you believe the penalty was charged incorrectly and you meet the criteria the notice describes, the IRS states an authorized officer or partner can call the number on the notice to discuss the account.
  • Consider Form 2848 if you want someone authorized to contact the IRS on the entity's behalf.

Resolution Options That May Help

Penalty Relief

Situations where the same return type was filed on time for the prior three years and no penalty was assessed in that window — the timely compliance history the IRS tests for administrative relief

What NOT to Do

  • Do NOT assume this is a routine balance-due reminder -- the IRS is charging a penalty for the filing method, and paying it does not by itself address the underlying e-filing requirement going forward.
  • Do NOT wait past the date on the letter if you plan to pay -- the IRS states interest keeps accruing after that date.

Frequently Asked Questions

Where do I find the penalty amount?
The CP162 page does not itself state a penalty amount -- it explains the reason for the penalty and directs you to the amount and due date printed on the notice you received.
Who can call the IRS about this?
The IRS states an authorized officer or partner can call the number on the notice to discuss the account, if the entity meets the criteria the notice describes for an incorrectly charged penalty.

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Related Notices

CP230Employment Tax Adjusted for an Information Return MismatchCP14Balance Due Notice

Recommended Next Steps

  • Confirm which return and filing method the notice references.
  • If disputing, gather whatever documentation supports meeting the criteria the notice describes before calling.

What this page does not say

  • The page does not describe a Collection Due Process hearing right for this notice.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-24. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.