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For you and your family
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Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

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

Credit Unions and Automatic Revocation of Exemption: Federal Credit Union Listed as Revoked

Situation One: A federal credit union appears on the Auto-Revocation List, even though federal credit unions are not required to file an annual return.

If an organization was recognized by the IRS as exempt under section 501(c)(14)(A) as a state credit union before it became federally chartered under the supervision of the National Credit Union Association (NCUA), IRS records will continue to identify that organization as a state credit union until it notifies the IRS that it is has become a federal credit union. As a state credit union in IRS records, it has an annual filing requirement and it will appear on the Auto-Revocation List if it does not file a return for three consecutive years. A state credit union has an annual filing requirement for all periods before its conversion to a federally chartered credit union.

If a federal credit union that was previously a state credit union appears on the Auto-Revocation List, it should write or fax a letter to the IRS. Upon verifying that the organization is a federal credit union, the IRS will remove the organization from the Auto-Revocation List.

Please send all inquiries, in writing, explaining your situation to:

IRS - TE/GE
Attn: Correspondence Unit
P.O. Box 2508
Cincinnati, OH  45201

You may also fax the letter to 855-204-6184.