IRS Letter 5699: Avoid Penalties With These Steps
Summary:
Letter 5699 is an IRS notice sent to organizations that may have failed to file the required Affordable Care Act (ACA) forms, specifically Forms 1094-C and 1095-C. The letter gives businesses an opportunity to comply with ACA filing requirements before facing potential penalties. Employers receiving this notice should respond promptly to avoid hefty fines. This article provides detailed guidance on understanding the notice, responding appropriately, and avoiding penalties.
Receiving a notice from the IRS is always concerning, especially when it’s about your organization’s compliance with federal regulations. One such notice, Letter 5699, is sent to businesses that the IRS believes failed to file ACA-mandated forms. With the IRS’s recent increase in resources, employers can expect a rise in compliance checks and enforcement. Understanding Letter 5699 and responding correctly can help you avoid costly penalties and ensure compliance with ACA requirements.
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What is IRS letter 5699?
Letter 5699, officially titled “Missing Information Return Form 1094/1095-C,” serves as a notification that the IRS believes your organization may have been an Applicable Large Employer (ALE) for a particular tax year and did not submit the required ACA information returns. Under the ACA, ALEs—businesses with 50 or more full-time employees or equivalents—must offer health insurance coverage that meets specific standards and report this information annually using Forms 1094-C and 1095-C.
Pro tip
Consider using ACA compliance software to track your filing requirements and deadlines. These tools can help automate form submissions, reduce errors, and ensure timely compliance with IRS regulations, minimizing the risk of receiving a Letter 5699.
Why is it important?
This letter acts as a warning to organizations that the IRS may impose penalties if the required filings are not made. The penalties can be substantial, reaching $580 per employee for failing to file, and up to $4,320 per employee annually for failing to offer coverage. Responding to Letter 5699 promptly provides a chance to submit missing forms or clarify any misunderstandings, potentially avoiding hefty fines.
Why does the IRS issue letter 5699?
The IRS issues Letter 5699 to prompt businesses to address discrepancies in their ACA filings or to confirm that they were not subject to the ACA’s Employer Mandate. The letter serves multiple purposes:
- To verify whether an organization was an ALE for the identified tax year.
- To give businesses an opportunity to file the required forms if they have not already done so.
- To clarify any inconsistencies in the IRS’s records regarding ACA compliance.
Receiving the letter should be seen as an opportunity to correct any oversights before more severe penalties are imposed. Ignoring this notice could lead to additional correspondence from the IRS, such as Letter 5005-A, which may detail significant fines for non-compliance.
How does the IRS determine if an organization is an ALE?
An ALE is defined as an employer that averaged at least 50 full-time employees, including full-time equivalents, during the previous calendar year. The determination includes the following factors:
- Counting full-time employees: A full-time employee is defined as someone who works at least 30 hours per week or 130 hours per month.
- Calculating full-time equivalents (FTEs): Part-time employee hours are combined to equate to the hours worked by full-time employees, which contributes to the ALE determination.
Organizations identified as ALEs are required to offer Minimum Essential Coverage (MEC) that meets Minimum Value (MV) standards and is affordable based on IRS guidelines. Failing to meet these requirements or to file the necessary information returns can result in significant penalties under the Internal Revenue Code Section 4980H.
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Pro tip
If you receive a Letter 5699, don’t delay in reaching out to a tax professional who specializes in ACA compliance. Early consultation can help you respond accurately and avoid potential penalties associated with non-compliance.
Options for responding to letter 5699
Letter 5699 provides various options for employers to respond, depending on their situation. It is essential to choose the correct option and respond within the timeframe specified in the letter (usually 30 days). Here are the potential responses:
1. You filed the forms under a different EIN
If your organization filed the required forms under a different Employer Identification Number (EIN), provide the correct EIN, the name under which the forms were filed, and the date of submission.
2. You did not file the forms, but should have
In this scenario, you need to submit the missing Forms 1094-C and 1095-C to the IRS as soon as possible. Include a response letter indicating that the forms are being filed late, and provide an explanation if there were any extenuating circumstances that prevented timely filing.
3. You were not an ALE for the tax year in question
If your organization did not qualify as an ALE for the tax year in question, indicate this in your response. You may need to provide supporting documentation to show why your business did not meet the criteria for being an ALE.
4. You have another reason for not filing
If you have another explanation for why the forms were not submitted, provide a detailed reason in your response. This may involve explaining mergers, acquisitions, or other business changes that affected your filing requirements.
What are the consequences of ignoring letter 5699?
Ignoring Letter 5699 can lead to serious consequences, including:
- Escalation to Letter 5005-A: The IRS may follow up with Letter 5005-A, which outlines penalties for failing to file the required ACA forms.
- Penalties under IRC Section 4980H: For 2023, the penalty for not offering coverage can reach up to $4,320 per employee per year.
- Increased scrutiny from the IRS: Ignoring the notice may trigger audits or more in-depth investigations of your organization’s compliance with federal regulations.
It’s crucial to respond promptly to avoid these outcomes and to take the opportunity to rectify any non-compliance issues.
How to respond effectively to letter 5699
To respond to Letter 5699 effectively, follow these steps:
- Review the letter carefully: Understand the IRS’s concerns and which tax year is in question.
- Consult with a tax professional: If you’re unsure about the requirements, consult with a tax advisor or ACA compliance expert to ensure an accurate and timely response.
- Prepare the necessary documentation: Gather any records that support your response, such as previously filed forms, payroll records, or documents verifying your ALE status.
- Submit your response by the deadline: Follow the instructions in the letter for submitting your response, including where to send your documentation.
Common mistakes to avoid when responding to letter 5699
Avoid these common mistakes to ensure a smooth response process:
- Missing the deadline: Respond to the letter within the specified timeframe to avoid penalties.
- Providing incomplete information: Make sure all required details are included in your response, such as the correct EIN and dates of filing.
- Ignoring professional advice: If you’re unsure, seek help from a tax expert with experience in ACA compliance.
Pro tip
Always keep detailed records of your ACA filings, including confirmation receipts from the IRS. In case of discrepancies or audits, these records can serve as crucial evidence of compliance and protect your organization from penalties.
What to expect after responding to letter 5699
Once you’ve responded to the notice, the IRS will review your submission. Possible outcomes include:
- The IRS accepts your response: Your records are updated, and no further action is needed.
- The IRS requests additional information: If your response was incomplete or unclear, the IRS may ask for more details.
- Further penalties or enforcement: If the IRS determines that your organization did not comply with ACA requirements, penalties may be assessed.
Timely and accurate responses increase the chances of a favorable outcome.
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Frequently asked questions
What should I do if I can’t meet the deadline for responding to letter 5699?
If you cannot meet the deadline for responding to Letter 5699, it is important to contact the IRS as soon as possible to request an extension. Provide a valid reason for the delay and any supporting documentation. The IRS may grant additional time if there are extenuating circumstances. Failing to request an extension or respond in a timely manner could result in penalties.
How can I ensure my ACA filings are accurate and avoid receiving letter 5699 in the future?
To avoid receiving Letter 5699 in the future, ensure that your ACA filings are accurate and submitted on time. Double-check the information on Forms 1094-C and 1095-C for any errors, and ensure that all employee data is up-to-date. Consider working with a professional tax advisor or using specialized ACA compliance software to manage filings and avoid mistakes. Keeping thorough records of your filings can also help resolve any discrepancies quickly.
What are the potential penalties for failing to comply with the ACA’s employer mandate?
Failure to comply with the ACA’s Employer Mandate can result in significant penalties. The IRS may impose penalties under Section 4980H(a) or 4980H(b), depending on the nature of the non-compliance. For 2023, the penalty for not offering coverage can reach up to $4,320 per employee annually. Additional penalties for failing to file the required ACA forms may be assessed at $580 per employee. It is crucial to address any non-compliance issues promptly to minimize these penalties.
Can an organization receive letter 5699 for multiple tax years?
Yes, an organization can receive Letter 5699 for multiple tax years if there are repeated issues with ACA filings. The IRS has no statute of limitations on ACA penalties, meaning it can review past tax years and issue Letter 5699 if discrepancies are found. To prevent this, ensure compliance for each tax year and resolve any outstanding filing issues immediately.
How do mergers or acquisitions affect ACA reporting and the possibility of receiving letter 5699?
Mergers and acquisitions can complicate ACA reporting requirements. If your organization underwent a merger or acquisition, ensure that the appropriate EINs and employee data are used when submitting ACA forms. You may need to file under multiple EINs if the merger occurred mid-year. Inaccurate reporting due to corporate changes can lead to receiving Letter 5699, so it’s important to update the IRS with any organizational changes that affect ACA compliance.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed. |
| CP11M | Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero. |
| CP13M | The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero. |
| CP13R | The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks. |
| CP21C | The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes. |
| CP24 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP24E | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP25 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard). |
| CP259B | The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259C | The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe. |
| CP504B | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due. |
| CP3219A | The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. |
| CP3219N | The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days. |
| Letter 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return. |
| Letter 0668D(LP 68) | The IRS released their levy. |
| Letter 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The IRS has not received your payment. It plans to seize your property or rights to property. |
| Letter 1615 (LT 18) | You must respond to the IRS within 10 days of this notice regarding past due tax returns. |
| Letter 1737 (LT 27) | Complete and sign Form 433F, Collection Information Statement. |
| Letter 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your application for a |
| Letter 2050 (LT 16) | The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed. |
| Letter 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information. |
| Letter 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included. |
| Letter 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction. |
| Letter 2761C | The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer. |
| Letter 2789C | An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid. |
| Letter 2840C | Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify). |
| Letter 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities. |
| Letter 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). |
| Letter 3228 (LT 39) | A request to pay the balance due within 10 days using the envelope provided. |
| Letter 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately. |
| Letter 4903 (LT 26) | You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response. |
| Letter LP 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit). |
| Letter 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- Letter 5699 is a warning notice from the IRS for organizations that may have failed to file ACA-mandated forms.
- Responding promptly can help avoid substantial penalties, which can reach $580 per employee for non-filing.
- The IRS issues this notice to verify ACA compliance and confirm ALE status for a specific tax year.
- Failure to respond can lead to escalated penalties and increased IRS scrutiny.
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