U.S. · IRS notices
IRS CP277 notice explained.
A notice that the IRS accepted your Form 8832 entity classification election.
CP277 tells you the IRS accepted your Form 8832, Entity Classification Election, and that acceptance is based on the accuracy of the information provided. The IRS page says to file the return that matches your entity classification election, notify the IRS if your address has changed, and keep the notice for your records. It prints no response date.
Compare IRS CP notices
Result
CP notices at a glance
| Notice | What the IRS page says it is | Response, as the IRS page states it |
|---|---|---|
| CP40 | The IRS assigned your unpaid tax account balance to a private collection agency. The notice contains the agency’s name and contact information, which you need for the two-party verification process. | Work with the assigned private collection agency, or pay the balance now. The IRS page prints no response date. |
| CP2057 | You may need to file an amended return. The IRS received information that was not reported on your tax return. | File an amended return if the information is correct. If it is wrong, contact the business or person who reported it. No date is printed on the IRS page. |
| CP215 | The IRS charged the taxpayer a civil penalty. The notice explains the due date, amount due and payment options. | Read the notice; contact the IRS if you disagree. The due date is the one printed on your notice. |
| CP277 | The IRS accepted the Form 8832, Entity Classification Election. Acceptance is based on the accuracy of the information provided. | File the return that matches your entity classification election, notify the IRS if your address changed, and keep the notice. |
| CP32A | The taxpayer did not cash a refund check and it expired. | Call the number on the notice to get a new check; destroy the old check if you still have it. |
| CP45 | The IRS could not apply the taxpayer’s overpayment to next year’s estimated taxes as requested. | Read the notice, update your own copy of the return, and adjust current-year estimated payments. No date is printed on the IRS page. |
| CP518 | A final reminder: the IRS still has no record that the taxpayer filed prior year tax returns. | Respond immediately: file the return with Form 15103, or complete Form 15103 to explain why you don’t have to file. |
| CP297 | The IRS is giving notice of its intent to levy certain assets for unpaid taxes. The taxpayer has the right to a Collection Due Process hearing. | Read the notice, pay what you owe or request a payment plan. To disagree, request a Collection Due Process hearing on Form 12153. |
| CP3219N | The IRS didn’t receive a tax return and calculated tax, penalty and interest from income reported by third parties. The CP3219N is a Notice of Deficiency (90-day letter). | Challenge: petition the Tax Court within 90 days (150 outside the U.S.) of the notice date. Otherwise sign and return the response form and pay, or file your return by the date shown. |
| CP259 | The IRS shows the taxpayer is required to file a tax return for the periods on the notice but hasn’t. | File the required business return immediately; if you think you’re not required to, complete the Response form. You may disregard it if you filed within the last four weeks with the same name and EIN. |
| CP256 | An installment payment is due for the taxpayer’s IRC section 965 tax liability. | Make your annual installment payment on time as required by IRC section 965(h). The due date is the one on your notice. |
The notice number is printed on the notice itself, usually in the top right corner. Use the number exactly as printed; the table follows the IRS page for each number.
What the IRS says the notice is
“We accepted your Form 8832, Entity Classification Election. Acceptance of this form is based on the accuracy of the information provided.”
What the IRS page says to do
File the return that matches your entity classification election. Notify the IRS if your address has changed. Keep the notice for your records.
Which form the IRS page says to file
The page says it depends on how many and what types of owners your eligible entity has. For a single-owner entity that elected to be disregarded, U.S. individuals and resident aliens file Form 1040 and report the entity’s income and expenses on Schedules C, E or F, and nonresident aliens file Form 1040-NR. For an entity that elected to be an association taxable as a corporation, domestic corporations generally file Form 1120 and foreign corporations engaged in a U.S. trade or business, or with U.S.-source income not fully paid by withholding, generally file Form 1120-F. For an entity that elected to be a partnership, domestic partnerships generally file Form 1065.
Foreign-owner forms the IRS page names
The page also names Form 8858 (foreign disregarded entities and foreign branches), Form 5472 (25% foreign-owned U.S. corporations and foreign corporations engaged in a U.S. trade or business), Forms 5471 and 8621 (U.S. owners of certain foreign corporations) and Form 8865 (U.S. partners of certain foreign partnerships), each for the situations it describes. Read the IRS page for the exact conditions.
Withdrawing the election
The IRS page says to withdraw the election, send a written request to the address where you filed Form 8832. The request must be received by the due date of your tax return for the date you want to withdraw.
More IRS notice pages
Other pages in this set: CP40, CP2057, CP215, CP32A, CP45, CP518, CP297, CP3219N, CP259, CP256. For the codes on an IRS account transcript, see the IRS transcript codes lookup. For how interest and penalties are worked out on a balance, see the IRS penalty and interest calculator.
Sources
- Understanding your CP277 notice, Internal Revenue Service: what the notice is, what to do, FAQ. Page last reviewed or updated July 23, 2026. Read November 2, 2026.
This page restates what the IRS page says and adds nothing beyond it: no timelines, outcomes or advice that the IRS page does not state. The IRS can change a notice page at any time; the notice you received controls, including its response date and contact details.
Frequently asked questions
What does an IRS CP277 notice mean?
The IRS accepted your Form 8832, Entity Classification Election. Acceptance is based on the accuracy of the information you provided.
What does the IRS say to do after a CP277?
File the return that matches your entity classification election, notify the IRS if your address has changed, and keep the notice for your records.
Which return does the IRS say a single-owner disregarded entity files?
The IRS page says U.S. individuals and resident aliens file Form 1040 and report the entity’s income and expenses on Schedules C, E or F; nonresident aliens file Form 1040-NR.
Which return does the IRS say a partnership files?
The IRS page says domestic partnerships generally must file Form 1065, U.S. Return of Partnership Income.
How does the IRS say to withdraw the election?
Send a written request to the address where you filed Form 8832. The request must be received by the due date of your tax return for the date you want to withdraw.
Not tax or legal advice
This page summarizes IRS notice pages and is not tax, legal or financial advice. It does not tell you how to respond to a notice beyond what the IRS page states. The notice you received controls. A CPA, enrolled agent or tax attorney, or the IRS number printed on your notice, can confirm what applies to you. Everything runs in your browser; nothing you enter is sent anywhere.