**Understanding the Implications of Delayed Form 990-N Submission**

For small tax-exempt organizations, filing the Form 990-N, also known as the e-Postcard, is an annual obligation that warrants attention. The consequences of not filing on time are often misunderstood, leading to potential risks for your organization's tax-exempt status.

The Reality of Late Filing: No Monetary Penalty, But a Greater Risk
## 
- **No Immediate Financial Penalty:** The [IRS does not levy a financial penalty](https://www.irs.gov/charities-non-profits/annual-electronic-notice-form-990-n-for-small-organizations-faqs-when-to-file#:~:text=While%20there%20is%20no%20penalty,N%20late) for the late submission of Form 990-N. This absence of a direct monetary fine might give a false sense of leniency, but it's essential to look at the broader implications.
- **Reminder Notices from the IRS:** If your organization delays filing, the IRS will send reminder notices. These notices are not just formalities; they are critical alerts that your filing needs attention. Ignoring these reminders can lead to a complicated situation, as the IRS will continue to send them until the issue is resolved.
- **The Significant Threat:** Loss of Tax-Exempt Status: The most severe consequence of not filing Form 990-N on time is the risk of losing your organization's tax-exempt status. This revocation is automatic if you fail to file for three consecutive years. The revocation date is set to the filing due date of the third missed year, making this a high-stakes situation for maintaining your non-profit's compliance.

## Proactive Steps to Ensure Compliance: The Role of 990.tax

Staying proactive and ensuring timely filing is crucial. This is where an efficient e-filing service like 990.tax becomes invaluable. By utilizing 990.tax, your organization can easily manage its annual filing requirements, reducing the risk of missing deadlines and the ensuing complications. With its user-friendly platform, 990.tax helps maintain your compliance, keeping your organization's tax-exempt status secure.

## The Bottom Line: Timeliness is Key

Filing Form 990-N within the stipulated timeframe is more than a mere regulatory formality; it's a critical part of safeguarding your non-profit's ongoing operations and privileges. Remember, while the IRS may not impose a financial penalty for late filing, the implications of losing your tax-exempt status are far more consequential. Ensure your organization's continual compliance and peace of mind with the help of reliable services like [990.tax](https://990.tax/).

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Form 990-N late.png

Explained: Penalties for Late Filing of Form 990-N for Non-Profit Organizations

If you’re managing a nonprofit organization, keeping track of IRS filing obligations is essential. Missing a due date for filing tax returns can lead to penalties that strain your organization’s resources. Fortunately, IRS Form 8868 offers an easy way to extend the due date of your tax-exempt return. This article provides you with everything you need to know about the Form 8868 due date, how to apply for an extension, and why it’s crucial for tax-exempt organizations.

## What is IRS Form 8868?

IRS Form 8868 allows nonprofits and tax-exempt organizations to request an automatic 6-month extension to file their annual tax return, usually for forms like the 990, 990-EZ, and others. This extension gives organizations more time to gather financial documentation and complete their tax filings accurately.

Filing Form 8868 provides a single, automatic 6-month extension, simplifying the process.

## When is the deadline for filing Form 8868?

The due date for filing Form 8868 depends on the fiscal year of your organization:

- **Calendar Year Filers:** For nonprofits whose fiscal year ends on December 31, the **due date** for filing Form 8868 is May 15. Filing Form 8868 extends the due date for tax filing to November 15.
- **Fiscal Year Filers:** Organizations with a fiscal year-end other than December 31 must file Form 8868 by the 15th day of the 5th month after the close of their fiscal year. For instance, if your fiscal year ends on June 30, the due date for Form 8868 is November 15, and filing Form 8868 extends the due date for tax filing to May 15 of the following year.

## How to File Form 8868 to Extend Your Due Date

There are two ways to submit Form 8868:

- **E-filing:** The easiest and most efficient option is e-filing through IRS-authorized providers like [990.tax](link). E-filing ensures quick processing, provides immediate confirmation, and helps reduce errors.
- **Paper filing:** While e-filing is recommended, you can still mail Form 8868. However, ensure you send it well before the original due date, allowing time for delivery and IRS processing.

It’s important to note that filing Form 8868 only extends the due date to file the return. Any taxes owed must still be paid by the original due date to avoid penalties.

## Common Reasons Nonprofits Request an Extension

Nonprofits often face challenges that make it difficult to meet the original filing deadlines:

- **Incomplete financial records:** Many nonprofits rely on external funding, including grants and donations, which can take time to account for accurately.
- **Leadership transitions:** Changes in the board or financial leadership can delay the preparation of required tax documents.
- **Delays from third parties:** Nonprofits often rely on banks, brokers, or other entities for essential tax documentation, and delays from these parties may necessitate an extension.

By filing Form 8868, nonprofits can avoid the pressure of rushing to meet deadlines and ensure that they submit accurate, fully compliant tax returns.

## Benefits of E-filing Form 8868 with 990.tax

At 990.tax, we offer an easy-to-use, secure platform to e-file Form 8868 and other IRS forms. Our [step-by-step process](https://990.tax/blog/step-by-step-8868) ensures that you meet the IRS’s requirements, and our automated error-checking feature minimizes the risk of rejected returns.

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Your Ultimate Guide to IRS Form 8868: Understanding Due Dates and Extensions

Maintaining tax-exempt status is crucial for non-profit organizations, allowing them to focus on their mission without the burden of federal income tax. However, non-compliance with IRS filing requirements can lead to automatic revocation of this status. This blog post explores the reasons behind automatic revocation, its implications, and the steps necessary to regain tax-exempt status.

## What is Automatic Revocation?
Automatic revocation occurs when a non-profit organization fails to file the required Form 990 series for three consecutive years. The IRS implements this measure to ensure transparency and accountability within the non-profit sector. Once revoked, the organization is no longer recognized as tax-exempt and may be subject to federal income tax.

## Consequences of Automatic Revocation
Losing tax-exempt status has significant implications:

1. **Tax Liability:** The organization becomes liable for federal income tax.
2. **Donor Impact:** Contributions to the organization are no longer tax-deductible, potentially reducing donor support.
2. **Public Listing:** The IRS publishes a list of organizations whose tax-exempt status has been revoked, which can affect the organization's reputation.

## How to Check Your Status
Organizations can verify their tax-exempt status using the [IRS Tax Exempt Organization Search](https://apps.irs.gov/app/eos/). This tool allows non-profits to confirm their current status and determine if they have been automatically revoked.

## Reinstating Tax-Exempt Status
If your organization has lost its tax-exempt status, you can apply for reinstatement by following these steps:

1. **File the Appropriate Application:**
- **Form 1023:** For organizations applying for recognition of exemption under Section 501(c)(3).
- **Form 1024-A:** For organizations applying under Section 501(c)(4).
2. **Include a Reasonable Cause Statement:** Explain why your organization failed to file the required returns for three consecutive years. This statement should demonstrate that the failure was due to reasonable cause and not willful neglect.
3. **Pay the Correct User Fee:** Ensure you include the appropriate fee with your application.
4. **Submit Required Documentation:** Include any missing returns (Forms 990, 990-EZ, or 990-N) that were not filed during the period leading to revocation.

## Streamlined Retroactive Reinstatement Process
For organizations that apply for reinstatement within 15 months of revocation, the IRS offers a streamlined process. If approved, the reinstatement will be retroactive to the date of revocation, restoring the organization’s tax-exempt status without interruption.

## Reasonable Cause for Non-Filing
To qualify for reinstatement, organizations must demonstrate reasonable cause for their failure to file. This includes providing detailed explanations and supporting documentation to justify why returns were not submitted on time.

## Long-Term Retroactive Reinstatement
Organizations applying for reinstatement more than 15 months after revocation can still have their status retroactively reinstated. However, they must meet additional requirements, including filing all required annual returns from the date of revocation.

## Preventing Future Revocation
To avoid future revocation, non-profits should:

1. **Maintain Accurate Records:** Ensure timely and accurate filing of all required forms.
2. **Set Reminders:** Use tools and systems to remind responsible parties of upcoming filing deadlines.
3. **Seek Professional Help:** Consider hiring a tax professional or using a reliable e-filing service like 990.tax to manage your filings.

## Conclusion
Automatic revocation of tax-exempt status can pose significant challenges for non-profits. However, understanding the reinstatement process and taking proactive steps can help organizations regain their status and continue their vital work. For more information, visit the [IRS Automatic Revocation FAQs](https://www.irs.gov/charities-non-profits/automatic-revocation-of-exemption-for-non-filing-frequently-asked-questions-the-basics) and [How to Have Your Tax-Exempt Status Reinstated](https://www.irs.gov/charities-non-profits/charitable-organizations/automatic-revocation-how-to-have-your-tax-exempt-status-reinstated) pages.

Understanding Automatic Revocation of Tax-Exempt Status and How to Reinstate It

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In recent years, significant changes have been made to the e-filing requirements for Form 990-EZ, which may impact many non-profit organizations. These changes are part of the Taxpayer First Act, enacted on July 1, 2019, and they bring a critical shift in how tax-exempt organizations file their information returns. Understanding these changes is essential for non-profits to ensure compliance and avoid potential penalties.

## Overview of the Taxpayer First Act
The Taxpayer First Act mandates that tax-exempt organizations electronically file information returns and related forms starting from tax years beginning after July 1, 2019. This move towards digital submission aims to streamline the filing process, improve accuracy, and enhance the IRS's ability to process returns efficiently.

## Transitional Relief for Small Exempt Organizations
Recognizing that smaller non-profits might need additional time to adapt to these changes, the legislation provided transitional relief. For tax years ending before July 31, 2021, the IRS accepted both paper and electronic filings of Form 990-EZ, Short Form Return of Organization Exempt from Income Tax. This transition period allowed organizations to gradually shift to the electronic filing system without immediate disruption.

## Mandatory E-Filing for Tax Years Ending July 31, 2021, and Later
However, this transitional relief was temporary. For tax years ending July 31, 2021, and onwards, the IRS now requires all Forms 990-EZ to be filed electronically. This means that any hard copies of Form 990-EZ sent to the IRS for the tax years 2021 and 2022 were likely not processed. Non-profits that continued to send paper copies need to take immediate action to comply with the e-filing requirements.

## Potential Impacts on Non-Profits
The shift to mandatory e-filing can significantly impact non-profits that were accustomed to submitting paper returns. Here are a few potential issues and steps to address them:

1. **Unprocessed Returns:** Paper copies of Form 990-EZ sent for tax years ending July 31, 2021, and later may not have been processed. This could affect your organization's compliance status and result in penalties.

2. **Tax Exemption Status:** Failure to comply with the e-filing requirements might jeopardize your organization's tax exemption status. It's crucial to verify the status of your prior years' tax returns and ensure all future filings are done electronically.

3. **IRS Contact:** To clarify the status of previous tax returns and confirm your current tax exemption status, contact the IRS Tax Exempt Account Services at 877-829-5500 (toll-free).

## How to Comply with the New E-Filing Requirements
To comply with the new e-filing requirements for Form 990-EZ, non-profits should:

- **Adopt an E-Filing Solution:** Utilize IRS-authorized e-filing services like 990.tax that are designed to simplify the filing process for non-profits.
- **Stay Informed:** Regularly check the IRS website for updates and additional guidance on e-filing for charities and non-profits.
- **Seek Professional Assistance:** If needed, consult with a tax professional or service that specializes in non-profit tax filings to ensure compliance.

## Conclusion
The changes in 990-EZ e-filing requirements represent a significant shift for non-profits, emphasizing the importance of adapting to electronic submission methods. By understanding these changes and taking proactive steps to comply, non-profit organizations can avoid potential issues and continue to benefit from their tax-exempt status. Stay informed, utilize reliable e-filing services, and ensure your filings are timely and accurate.

For more information on e-filing requirements and assistance with your 990-EZ filings, visit the .
[IRS E-file for Charities and Non-Profits page](https://www.irs.gov/e-file-providers/e-file-for-charities-and-non-profits).

Changes in 990-EZ E-Filing Requirements: What Non-Profits Need to Know

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Filing taxes can be a daunting task, especially for non-profit organizations balancing numerous responsibilities. Fortunately, if you need more time to prepare your organization's tax return, the IRS Form 8868 provides a convenient solution by allowing you to apply for an extension. This step-by-step guide will walk you through the e-filing process, ensuring your non-profit meets its tax obligations without the rush.

Before diving into the filing process, it’s crucial to grasp the purpose of Form 8868. This form is used by non-profit organizations to request an automatic 6-month extension to file their required IRS forms, such as the 990 series. Remember, this extension applies to filing the forms, not an extension to pay any taxes due.

**Step 1:** Begin by accessing 990.tax. If you're a returning user, log in with your account details. New users can start by entering the name or EIN of their non-profit organization to create an account.
![Start by logging into 990.tax (if you already have an account) or begin typing the name or EIN of your non-profit organization to create a new account](https://storage.googleapis.com/990-images/990_tax_non_profit_e92f71545c/990_tax_non_profit_e92f71545c.png)

**Step 2:** Fill Out Basic Information
Start the process by providing essential details about your non-profit organization. Key information includes the organization's name, Employer Identification Number (EIN), and address. Ensure accuracy in this step, as this data links your request to your organization's tax records.
![Start the process by providing essential details about your non-profit organization](https://storage.googleapis.com/990-images/e_file_form_8868_basic_information_2a26e707d0/e_file_form_8868_basic_information_2a26e707d0.png)

Attention to Tax Year Dates: It’s vital to specify the tax year dates accurately. The IRS requires Form 8868 to be filed by the [due date of your organization's return](https://www.990.tax/blog/when-is-irs-form-990-due), typically the 15th day of the 5th month after your fiscal year ends. Double-check these dates to avoid any complications.

**Step 3:** “Books in Care of” Section
This section asks for information about who maintains the organization’s financial records. Providing these details helps the IRS know who to contact if there are questions about your extension request or financial data.
![Form 8868 “Books in Care of” Section](https://storage.googleapis.com/990-images/e_file_form_8868_books_in_care_of_b1f70ee06a/e_file_form_8868_books_in_care_of_b1f70ee06a.png)

**Step 4:** Tax Calculation Details
If your organization owes any taxes, this section requires you to estimate the amount and provide details about the payment. While the extension does not cover tax payments, it’s crucial to estimate and pay any owed taxes by your original deadline to avoid penalties.
![Form 8868 Tax Calculation Details](https://storage.googleapis.com/990-images/efile_form_8868_tax_calculation_0e66ea8d90/efile_form_8868_tax_calculation_0e66ea8d90.png)

**Step 5:** Entering Your Information
After entering details about your non-profit’s finances, you'll need to provide information about yourself, especially if you are the filer or an authorized representative. This includes your name, title, and contact information.
![Form 8868 Filing Officer Information](https://storage.googleapis.com/990-images/efile_form_8868_filing_officer_45f8c0dd84/efile_form_8868_filing_officer_45f8c0dd84.png)

**Step 6:** Review the Form
Before submitting, thoroughly review all the information entered on Form 8868. Ensure that all details are accurate and complete to prevent delays in processing your extension request.
![Form 8868 Review](https://storage.googleapis.com/990-images/efile_form_8868_review_1fdead3c07/efile_form_8868_review_1fdead3c07.png)

**Step 7:** E-Sign Form 8453-TE
To authorize the electronic transmission of your extension request, you must electronically sign Form 8453-TE. This form is an e-file Declaration for an Exempt Organization. By signing, you confirm that the information provided is accurate and that you are authorized to submit the extension request on behalf of your organization.
![Form 8868 Authorize e-filing](https://storage.googleapis.com/990-images/efile_form_8868_authorize_b37d6a0826/efile_form_8868_authorize_b37d6a0826.png)

**Step 8:** Confirmation of Submission
After submitting Form 8868 through an IRS-approved e-file provider 990.tax, you will receive an email confirmation that your application has been accepted. This email, from ThankYou@990.tax, serves as your official acknowledgment from the IRS, so keep it for your records.

**Conclusion**
Requesting an extension for your non-profit organization's tax return doesn’t have to be complex. By following these steps and utilizing the e-filing option, you can ensure your organization stays compliant without the added stress of rushing to meet the original deadline. Always remember to consult with a tax professional if you have specific questions about your organization’s tax situation.

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A Step-by-Step Guide to E-Filing IRS Form 8868 for Non-Profit Organizations

For non-profit organizations across the United States, maintaining tax-exempt status is crucial and requires timely filing of annual tax reports. A common requirement for small non-profits (those with annual receipts under $50,000) is filing Form 990-N, also known as the e-Postcard, with the Internal Revenue Service (IRS). This process is straightforward, and 990.tax is designed to make it even easier, offering a user-friendly platform that guides organizations through each step. Here's how to complete your 990-N filing through 990.tax.

**Step 1:** Begin by accessing 990.tax. If you're a returning user, log in with your account details. New users can start by entering the name or EIN of their non-profit organization to create an account.
![Start by logging into 990.tax (if you already have an account) or begin typing the name or EIN of your non-profit organization to create a new account](https://storage.googleapis.com/990-images/990_tax_non_profit_e92f71545c/990_tax_non_profit_e92f71545c.png)

**Step 2:** Select the tax year for which you are filing. If your receipts for the year are under $50,000, you will be filing Form 990-N.
![Select the tax year for which you are filing. If your receipts for the year are under $50,000, you will be filing Form 990-N](https://storage.googleapis.com/990-images/990_tax_select_tax_year_990_N_e8bed8e6bc/990_tax_select_tax_year_990_N_e8bed8e6bc.png)

**Step 3:** Verify the information that's pre-filled on the 990-N form and complete any sections that are missing.
![Verify pre-filled and fill out any missing 990-N form information.](https://storage.googleapis.com/990-images/990_tax_verify_prefilled_information_cd52044cf3/990_tax_verify_prefilled_information_cd52044cf3.png)

**Step 4:** Once all information about your non-profit's finances is entered, the next step is to provide details about yourself.
![Great job! You’ve entered all information about your non-profit finances. The final step is to provide information about yourself](https://storage.googleapis.com/990-images/990_tax_filing_officer_information_aed3986de1/990_tax_filing_officer_information_aed3986de1.png)

**Step 5:** Once filed, you will receive a confirmation email from ThankYou@990.tax, indicating that your returns have been accepted by the IRS.

Don't forget to download copies of the transmitted form from the "Filings" section for your records.

By following these steps, non-profit organizations can efficiently complete their filing obligations with the IRS.

For non-profits in California, there are additional state-specific requirements beyond the 990-N. If your organization is based in California, please refer to our detailed step-by-step guide specifically tailored for California non-profits, covering additional forms required in California (CA FTB 199, RRF-1, and CT-TR-1): [Step by Step Instructions for California Non-Profits](https://990.tax/blog/step-by-step-990-n-in-california). This guide ensures your organization complies with both federal and state regulations seamlessly.

Step-by-Step Tax Filing for Non-Profits: A Complete 990-N Guide

Explained: Penalties for Late Filing of Form 990-N for Non-Profit Organizations

Proactive Steps to Ensure Compliance: The Role of 990.tax

The Bottom Line: Timeliness is Key

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