IRS notice CP162A and CP282

[user17765623135]

I have a LLC partnership with my wife who was a nonresident alien but with work visa back in 2024. I received a notice and a penalty notice from IRS claiming we didn’t file form 8804 and form 8805. However, I did file them  along with 1065 in March 2025, but the form 8804 I filed was mistakenly filled for calendar year 2023 instead of 2024.

what should I do in this case? 

[PatriciaV · Accepted solution]

Your best option is to complete the form for the correct year and submit to the IRS with a copy of the letter you received. Request that the penalty be waived due to confusion over the tax year covered by the forms you did file.

[user17765623135]

thank you for your response. I do plan to mail the new form with copies of the letter. 

A couple of follow-up questions:

1. The penalty notice has a due date of 5/2. Should I call IRS to explain the situation while getting the forms mailed? 
2. With this type of clerical error, what are the chances they will waive or abate the penalty? 
3. My partner became a US resident in April 2025, can I claim her to be US resident in my 2025 tax return? 

[PatriciaV]

1) Yes, you can call the IRS to discuss the notice. It may resolve the situation more quickly, if you can get through to a helpful agent. Use the phone number on the letter you received.

2) If you don't have a history of mistakes on your return, it's more than likely that the IRS will waive the penalty since it didn't impact your tax liability.

3) An individual qualifies as a U.S. resident if they 1) have a green card or 2) are physically present in the United States for at least:

• 31 days during the current year, and
• 183 days during the current year and the two preceding years, calculated using the following formula:
  All the days present in the current year,
  1/3 of the days present in the previous year,
  1/6 of the days present in the year before that.

[user17765623135]

Thank you this is helpful