Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Automatic Revocation of Exemption for Non-Filing: Reinstated Former Subordinate Need Not Be Included in Group Ruling

My organization was a subordinate in a group ruling but was automatically revoked for failing to file for three consecutive years.  We applied for and received reinstatement of our tax-exempt status.  Do we need to ask the group ruling holder to add us back into its group exemption?

No. For tax exemption purposes, you do not need to be put back into the group exemption ruling because your organization now has its own individual tax exemption.