IRS Letters and Forms
CP291

CP291 — Electing Small Business Trust (ESBT) Revoked

What this IRS notice code means, and what to check before you reply.

What to do next

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CP291

Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.

What the IRS language says

Electing Small Business Trust (ESBT) Revoked

What it usually means

CP291 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.

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