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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

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

Automatic Revocation of Exemption for Non-Filing: Treatment of Revoked Subordinate in a Group Ruling

My organization is a subordinate in a non-church group ruling, and was automatically revoked for failing to file for three consecutive years.  Can my organization get its tax-exempt status reinstated by having the group ruling holder add it back onto their group exemption roster filed with the IRS?

No.  Under the Pension Protection Act of 2006, if an organization’s tax-exempt status is revoked for failure to file for three years, the only way it can get that status reinstated is to apply for exemption.  That rule applies regardless of whether the organization originally was required to apply for exemption.