What to Do If You Think IRS Records Are in Error |
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The filing relief program discussed on this page has expired.
See Automatic Revocation for information about what happens if an exempt organization does not file annually for three consecutive years.
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The List of Organizations at Risk of Automatic Revocation of Tax-Exempt Status was generated on June 30, 2010. If you believe that your organization's name appears in error because, for example, it does not have a filing requirement or it has timely submitted a notice or filed a return, it should follow the procedures below:
If you believe you do not have a filing requirement:
- Call 1-877-829-5500 (toll-free) to verify that you do not have a filing requirement.
If you believe you submitted a timely Form 990-N (e-Postcard):
- Verify that the employer identification number (EIN) used to submit the Form 990-N is correct. Many organizations mistakenly use the EIN of a parent or central organization, bank, or credit union when filing.
- If you filed using an incorrect EIN, submit a Form 990-N with the correct EIN no later than October 15, 2010.
- If you filed using the correct EIN, submit a copy of the e-mail confirmation you received indicating your submission was accepted, or a printout from the e-Postcard (Form 990-N) data download disclosure database containing your organization’s filing information, to the address below by October 15, 2010.
- If you are a subordinate organization whose parent or central organization attempted to submit a Form 990-N on behalf of a group of organizations, submit a Form 990-N for your own organization no later than October 15, 2010. A group return can only be filed on a Form 990; each subordinate organization that is not included in a group return must submit or file its own notice or return.
If you believe you filed a timely Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, Form 990, Return of Organization Exempt from Income Tax, or Form 990-PF, Return of Private Foundation:
- Send proof of filing to the address below by October 15, 2010.
- If you are a subordinate organization covered under a group ruling and your organization was included on a group return filed by the parent or central organization, call 1-877-829-5500 (toll-free) or send a letter with your organization’s name and the group return EIN to the address below by October 15, 2010. A group return can only be filed on a Form 990.
Mail copies of your returns and proof of filing to:
Internal Revenue Service
1973 N. Rulon White Blvd.
M/S 6273
Ogden, UT 84201
Call Customer Account Services at 1-877-829-5500 (toll-free) if the above does not address your situation.
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Page Last Reviewed or Updated: June 30, 2011