California nonprofits file with the IRS, the Franchise Tax Board (Form 199 or 199N) and the Attorney General’s Registry (RRF-1). What 990.tax files and what you file yourself.

A California tax-exempt organization usually owes three annual filings: Agency Filing 990.tax --------- IRS Form 990-N or 990-EZ Files it Franchise Tax Board (FTB) Form 199, or FTB 199N if gross receipts are normally $50,000 or less Files Form 199 (+ $49.99); does not file 199N Attorney General, Registry of Charities and Fundraisers Form RRF-1, with your 990-EZ or with Form CT-TR-1 (990-N filers) Gives you pre-filled PDFs; you file them FTB: Form 199 or 199N Form 199 and 199N are for organizations the FTB has granted California tax-exempt status. The FTB says they are filed in addition to the IRS return. Both are due the 15th day of the 5th month after the year ends, like the IRS return. - Gross receipts normally $50,000 or less: you may file the free FTB 199N e-Postcard on ftb.ca.gov, or a full Form 199. See Form 199N. - Over $50,000: Form 199. There is no FTB filing fee for Form 199 returns due on or after January 1, 2021. Attorney General: RRF-1 A separate agency with a separate filing; see Form RRF-1 and CT-TR-1.

California filing: Form 199, 199N and RRF-1

Email team@990.tax. Include the organization’s name, EIN, the form and tax year. A person answers every message.

Email team@990.tax, or use the contact form. A person reads and answers every message, by email. So we can help in one reply, include: - the organization’s name and EIN, - the form and tax year (for example “990-EZ, tax year 2024”), - the email address of your 990.tax account, if you write from a different one, - for a rejection, the reject code from the email (for example R0000-922-01). Please do not email passwords or card numbers. We never need them. Most answers are also in this help center; search it. Digital Tax LLC, 30 N Gould St Ste N, Sheridan, WY 82801.

Contact us

Sign up with your organization’s name or EIN and an email address. There is no password at sign-up; set one later with “Forgot password?” to sign in again.

1. Go to app.990.tax/auth/sign-up. 2. Under Organization name or EIN, start typing. Pick your organization from the list. It comes from IRS records and shows the name, city, state and EIN; organizations whose exemption the IRS has revoked are marked “(exemption revoked)”. 3. Enter your email address. This is where your confirmation code, IRS results and receipts go, so use one you check. 4. You are signed in and taken to Choose your form. There is no password at sign-up 990.tax does not ask you to choose a password when you sign up. You stay signed in on that browser. To sign in later, or on another device, use Forgot password? on the sign-in page to set one; see Forgot your password. Use an address you will keep Before you sign or pay, 990.tax emails a 6-digit code to confirm the address is yours; see The emailed confirmation code. The email address cannot be changed in the app; email team@990.tax if you need it changed.

Create an account

Form 990-N $24.99, Form 990-EZ $99.99, Form 8868 $14.99, California Form 199 + $49.99. One payment per return, no subscription; refiling a rejected return is free.

Filing Price ------ Form 990-N (e-Postcard) $24.99 Form 990-EZ, with Schedules A and O $99.99 Form 8868 (6-month extension) $14.99 California Form 199, added to a 990-N or 990-EZ + $49.99 - One payment per return. You pay on Stripe’s secure page when you send the return: card, Apple Pay or Google Pay. - Nothing to pay to prepare. Starting, saving and signing a return costs nothing. - Refiling is free. If the IRS rejects the return, fixing and sending it again costs nothing; see Rejected: fix and refile. - Sales tax may be added where it applies. - The extension and the return are separate filings. An 8868 does not include the 990-EZ. See also the pricing page.

Prices and payment

How 990.tax handles your sign-in, payment, signature and return data, and which parts of a return the IRS makes public.

990.tax is run by Digital Tax LLC, an IRS-authorized e-file provider. Returns go to the IRS through the IRS Modernized e-File system, and Form 199 to the California Franchise Tax Board. Your sign-in - Passwords are stored only as a one-way (bcrypt) hash. Nobody at 990.tax can read your password. - Sign-in pauses after repeated wrong passwords. - Password reset links expire after 60 minutes. - Changing your password signs out your other browsers and devices. - Before the first signature or payment, a 6-digit code confirms that your email address is yours. Payments Payments are taken by Stripe on its own secure page. 990.tax never sees or stores your card number. Signatures Forms 8453-TE and 8453-EO are signed in a Dropbox Sign window inside 990.tax; see Electronic signatures. What becomes public Exempt-organization returns are public by law. The IRS publishes e-Postcard information (including the principal officer’s name and address) and e-filed returns on its Tax Exempt Organization Search. Do not put information on a return that you would not want published, beyond what the form requires. The full privacy policy is at 990.tax/privacy-policy.

Privacy and security

Pick your organization, the tax year and the form. 990.tax fills in what the IRS has on record for your EIN, saves as you go, and lets you continue later.

1. Sign up or sign in. See Create an account. 2. Choose your form. Pick the Tax year (the newest is marked “(last tax year)”), then Start filing 990-N, Start filing 990-EZ or Start filing 8868. Not sure which? See Which form do I file?. 3. Check what we filled in. 990.tax reads the IRS record for your EIN: legal name, address, accounting period and exempt status. The return’s dates follow your IRS year end; see Tax year and fiscal year. 4. Answer the questions page by page and choose Continue. Your answers are saved each time. Before you can pay 990.tax checks the return against IRS records and IRS rules before it lets you pay, and lists anything to fix. It stops, for example, when: - the tax year has not ended yet, - the IRS (or 990.tax) already has a return for that year, - the IRS has revoked the organization’s exemption, - the return needs a schedule 990.tax cannot file; see What 990.tax does not file. California organizations If your organization is in California, the Choose your form page lists the state filings that also apply. You can add California Form 199 to a 990-N or 990-EZ; see Form 199 with 990.tax.

Start a return

Draft, Ready to pay, Sending to the IRS, With the IRS, Accepted, Needs fixing, Delayed and Cannot be e-filed: what each status in your 990.tax account means and what to do.

Status What it means What to do --------- Draft Not sent yet. Your answers are saved. Finish the return. Ready to pay Signed, not paid. Nothing has gone to the IRS yet. Pay to send it. Sending to the IRS Paid. We are sending it now, usually within minutes. Nothing. With the IRS The IRS has it and has not answered yet. Most answers come within 1–2 days. Nothing. Accepted The IRS accepted the return. Keep the acceptance and PDF; see Your return was accepted. Needs fixing The IRS rejected it and says why. See Rejected: fix and refile. Delayed — we’re on it We hit a problem sending it. Nothing; we will email you. Cannot be e-filed The IRS no longer accepts this tax year electronically. Email team@990.tax. California Form 199 California returns show a second status for the Franchise Tax Board: Status Meaning ------ California: waiting for IRS acceptance We send Form 199 after the IRS accepts the federal return. California: with the FTB The FTB has it. California: accepted The FTB accepted Form 199. California: needs fixing The FTB sent it back. We fix these with you by email. California: delayed — we’re on it We hit a problem sending Form 199.

What each filing status means

Form 8868 gives an automatic 6-month extension to file Form 990-EZ or 990. It must be filed by the original due date. It cannot extend a Form 990-N.

The IRS says Form 8868 is used to request an automatic 6-month extension of time to file the organization’s return. Your year ends Original due date Extended due date --------- December 31 May 15 November 15 June 30 November 15 May 15 Weekends and holidays move each date to the next business day. Our due date calculator shows both dates for your year end. What it does not do - It does not extend a Form 990-N. Only returns such as the 990-EZ and 990. - It does not file the return. You still file the 990-EZ by the extended date. - It must be filed by the original due date. An extension sent after the due date is rejected, and one sent before the tax year ends is rejected too. California - FTB: Form 199 gets an automatic 6-month extension of its own, if the organization is not suspended on the original due date and files by the extended date. No form is needed. - Attorney General: the Registry honors an IRS extension for the RRF-1; see Form RRF-1 and CT-TR-1.

What Form 8868 does (and does not do)

Form 990-N for gross receipts normally $50,000 or less, Form 990-EZ under $200,000 in receipts and $500,000 in assets, Form 990 above that, Form 990-PF for private foundations.

The IRS decides the form by your gross receipts and your total assets at the end of the year: Your organization Form ------ Gross receipts normally $50,000 or less Form 990-N (e-Postcard) Gross receipts under $200,000 and total assets under $500,000 Form 990-EZ (or Form 990) Gross receipts $200,000 or more, or total assets $500,000 or more Form 990 Private foundation, of any size Form 990-PF “Normally” has a specific meaning for the 990-N; see What “gross receipts normally $50,000 or less” means. Who cannot use the 990-N even when small The IRS lists, among others: private foundations, most section 509(a)(3) supporting organizations, section 527 political organizations, and organizations included in a parent’s group return (the parent files for them). What 990.tax files 990.tax files Form 990-N, Form 990-EZ and Form 8868 (extension), plus California Form 199 added to a 990-N or 990-EZ. It does not file Form 990 or Form 990-PF. If you start a 990-N and say your receipts were over $50,000, the app tells you that you need a different form. Not sure of your numbers? The due date calculator also suggests a form, and your last filings are on our nonprofit lookup.

Which form do I file?

Why 990.tax asks for an officer’s signature on Form 8453-TE or 8453-EO, how the Dropbox Sign window works, and what the signature authorizes.

When an e-filed return needs a signature, the IRS uses a declaration form. For the Form 990-EZ and Form 8868 it is Form 8453-TE. An officer of the organization signs it to declare that the return is true, correct and complete and to authorize its electronic filing. California Form 199 is signed on Form 8453-EO. A Form 990-N on its own needs no signature. How it works in 990.tax - The form is filled in from your return: organization, EIN, tax period and the officer named on the return. - It opens in a Dropbox Sign window inside 990.tax. Dropbox Sign is an electronic signature service. - The officer draws, types or uploads a signature. - The signed form is sent to the IRS with the return. Sign only if you are an officer authorized to sign for the organization, and only after checking the return. The Review and Submit page shows a PDF of the return before you sign. Step by step: Sign Form 8453 online.

Electronic signatures

Four short pages: basic information, who keeps the books, the filing officer, then review, sign Form 8453-TE and pay.

Price: $14.99. 1. On Choose your form, pick the tax year and choose Start filing 8868. 2. Basic information. The organization, its tax period (from the IRS record) and the return you are extending (Form 990-EZ or Form 990). 3. Books in care of. Who keeps the organization’s books, with an address and phone number. 4. Filing officer information. The officer who signs. 5. Review and Submit. Choose File and Pay. 6. Sign Form 8453-TE in the Dropbox Sign window; see Sign Form 8453 online. 7. Pay on Stripe’s secure page. We send it to the IRS within minutes. When the IRS accepts it, we email “Extension accepted by the IRS”. Your new deadline is 6 months after the original one. 990.tax will not start an 8868 after the return’s due date has passed: file the return itself instead. Then file your 990-EZ before the extended date; see File Form 990-EZ step by step.

File Form 8868 step by step

Five short questions, a check of your answers, then pay and send. No signature is needed for a 990-N on its own.

Price: $24.99. You pay only when you send it. 1. Which tax year? Pick the year. The dates come from your IRS accounting period. 2. Check your organization’s details. Name and EIN from the IRS record. 3. Mailing address. Where the IRS should write to the organization. 4. Who is the principal officer? Name and address of the president, treasurer or other principal officer. The IRS publishes this name. 5. Two last questions. Were gross receipts normally $50,000 or less? Has the organization stopped operating? 6. Check your answers before you pay. Change anything that is wrong. 7. Confirm and pay. Tick the declaration and choose Pay $24.99 and send to the IRS. You pay on Stripe’s secure page (card, Apple Pay or Google Pay). After payment we send the e-Postcard to the IRS, usually within minutes. The IRS usually answers within 24 hours; see How long does the IRS take?. California organizations If the organization is in California, you can add Form 199 for $49.99. California 990-N returns continue in the full editor, which adds the Form 199 financial pages (balance sheet, revenue, additional information) and a signature on Form 8453-EO. See Form 199 with 990.tax.

File Form 990-N step by step

Add California Form 199 to your 990-N or 990-EZ for $49.99. We e-file it with the FTB after the IRS accepts your federal return.

Price: + $49.99 on top of the federal return (990-N + 199, or 990-EZ + 199). What you add - California numbers: your State Charity Registration Number (from the Attorney General’s Registry) and your Corporation or Organization No. - Financial pages. With a 990-N, the IRS form has no financial statements, so the California pages ask for a balance sheet, a revenue statement and additional information. With a 990-EZ, the editor adds a Form 199 page and an additional information page. - Signature: an officer signs Form 8453-EO for the California return (and Form 8453-TE for a 990-EZ); see Sign Form 8453 online. What happens after you pay 1. We send the federal return to the IRS. California shows waiting for IRS acceptance. 2. Within an hour of IRS acceptance, we e-file Form 199 with the FTB. 3. The FTB usually answers in 1 to 2 business days. We email you the result. Download the Form 199 PDF, and the pre-filled RRF-1 (and CT-TR-1 for 990-N filers), from the return in your account.

Form 199 with 990.tax

We send your return within minutes of payment. The IRS usually answers within 24 hours, 2 to 3 days over weekends and holidays. California’s FTB answers in 1 to 2 business days.

Step Usually takes ------ Payment → sent to the IRS A few minutes IRS answer (accepted or rejected) Within 24 hours; 2 to 3 days over weekends and holidays California Form 199 sent to the FTB Within an hour of IRS acceptance FTB answer 1 to 2 business days We check with the IRS every 30 minutes and email you as soon as it answers. You do not need to keep the page open. If a return has not gone out 24 hours after payment, its status changes to Delayed — we’re on it and we work on it. You do not need to do anything. File before the deadline The IRS treats the return as filed when it receives it. If it is rejected, there is a short window to fix and refile and keep the original date; see Rejected: fix and refile. Filing a few days early leaves room for that.

How long does the IRS take?

Open the paid return in your account and choose Receipt to see and print the Stripe receipt for your payment.

1. Sign in and open the organization, then the paid return. 2. Choose Receipt. Stripe’s receipt for the payment opens, with the amount, date and payment method. Print it or save it as PDF from your browser. The receipt is separate from the IRS acceptance. For your records, keep both: the receipt for the payment and the filed return’s PDF and acceptance email for the IRS; see Your return was accepted. Can’t find it? Email team@990.tax with the organization’s name and EIN.

Receipts

Sign in at app.990.tax with your email and password. Too many wrong tries lock sign-in for 15 minutes.

1. Go to app.990.tax/auth/sign-in, or choose Sign in at the top of any 990.tax page. 2. Enter the email you signed up with and your password. 3. You land on your organizations and returns. If it does not work - Wrong password, or never set one: choose Forgot password?; see Forgot your password. - “Too many attempts. Please wait 15 minutes and try again.” Sign-in pauses after 5 wrong tries for one account in 15 minutes. Waiting 15 minutes clears it. - Not sure which email you used: search your inbox for mail from 990.tax. If you still cannot find it, email team@990.tax with the organization’s name and EIN. Signing out Open the menu at the top right (your email address; on a phone, the gear icon) and choose Sign out. Changing your password also signs out your other browsers and devices.

Sign in

The IRS test for the 990-N limit: $75,000 in the first year, a $60,000 average in years one to three, a $50,000 three-year average after that.

The Form 990-N limit is not this year's receipts alone. The IRS says an organization's gross receipts are normally $50,000 or less if it meets the test for its age: Age of the organization Test ------ One year or less It received, or donors pledged, $75,000 or less in its first tax year. Between one and three years It averaged $60,000 or less in gross receipts in each of its first two tax years. Three years or more It averaged $50,000 or less over the preceding three tax years, including the year you are filing for. Gross receipts are everything the organization took in during the year from all sources (donations, dues, program fees, sales, fundraising events), before subtracting costs. If you do not meet the test, you file Form 990-EZ or Form 990 instead. See 990-N or 990-EZ?. An organization that may file the 990-N can still choose to file a 990-EZ or 990.

What “gross receipts normally $50,000 or less” means

Organizations with gross receipts normally $50,000 or less may file FTB 199N for free on ftb.ca.gov. 990.tax does not file 199N; it files the full Form 199.

FTB 199N is the California counterpart of the IRS e-Postcard: a short electronic notice for small organizations. - Who may file it: organizations with California tax-exempt status whose gross receipts are normally $50,000 or less. - Where: only on the FTB website, at no cost. - Alternative: an organization that may file 199N may choose to file a complete Form 199 instead. 990.tax does not file 199N. If you want it, file it yourself on ftb.ca.gov and use 990.tax for the IRS form only. If you prefer one filing for both, add Form 199 to your 990-N in 990.tax. If an organization does not file FTB 199N for three consecutive years, the FTB revokes its California tax-exempt status, effective as of the due date of the third year. The Attorney General’s RRF-1 is still separate; see Form RRF-1 and CT-TR-1.

Form 199N: the free California e-Postcard

The 990-N is eight items of basic information. The 990-EZ is a short annual return with revenue, expenses, a balance sheet, officers and Schedule A.

Form 990-N (e-Postcard) The IRS asks for eight items, and no financial statements: 1. EIN 2. Tax year 3. Legal name and mailing address 4. Any other names the organization uses 5. Name and address of a principal officer 6. Website, if any 7. Confirmation that gross receipts are normally $50,000 or less 8. A statement that the organization has ended, if it has It takes most people a few minutes. It needs no signature. See File Form 990-N. Form 990-EZ The 990-EZ is a real annual return. Have these ready for the year: - Part I: revenue by type (contributions, program service revenue, dues, investment income, fundraising events, sales) and expenses - Part II: a balance sheet at the start and end of the year: cash, other assets, liabilities, net assets - Part III: what the organization did, and what its main programs cost - Part IV: officers, directors and trustees, their hours and any pay - Parts V–VI: yes/no questions about activities during the year - Schedule A for 501(c)(3) organizations: public charity status and public support An officer signs it (Form 8453-TE) before it is sent. See File Form 990-EZ. Prices Form 990-N $24.99, Form 990-EZ $99.99. See Prices and payment.

Form 990-N or Form 990-EZ: what each one asks

Basic information, Parts I to VI, Schedule A, the filing officer, then review the PDF, sign Form 8453-TE and pay.

Price: $99.99. You pay at the end, after signing. The 990-EZ editor follows the IRS form. The menu on the left shows each section: 1. Basic information. Organization, tax period, exempt status, website, and the Schedule B question (whether any one contributor gave $5,000 or more). 2. Part I — Revenue, expenses and changes in net assets. 3. Part II — Balance sheets, beginning and end of year. Total assets of $500,000 or more at year end means you must file Form 990 instead. 4. Part III — Program service accomplishments. 5. Part IV — Officers, directors, trustees and key employees. 6. Parts V and VI — Other information, yes/no questions about the year. 7. Schedule A for 501(c)(3) organizations: why the organization is a public charity, and the public support figures. 8. California pages if you add Form 199. 9. Filing officer information. The officer who signs. 10. Review and Submit. A PDF preview of the return. Choose File and Pay. 11. Sign Form 8453-TE in the window that opens; see Sign Form 8453. 12. Pay on Stripe’s page; see Pay and send. Before you start Have the year’s income and expenses, the balance sheet at the start and end of the year, and the officers’ names, titles and hours. The IRS instructions explain every line. Schedules 990.tax files Schedule A and Schedule O. If your answers need another schedule (B, C, E, G, L or N), the editor stops with a message that the schedule is currently unsupported; see What 990.tax does not file.

File Form 990-EZ step by step

Choose “Forgot password?”, enter your email, and follow the link we send. The link works for 60 minutes; the new password needs at least 8 characters.

1. On the sign-in page, choose Forgot password?. 2. Enter the email address on your account and send. 3. Open the email “Reset your 990.tax password” and follow the link. It works for 60 minutes. 4. Type your new password twice and save. You can now sign in with it. Password rules - At least 8 characters - At most 72 bytes (about 72 ordinary characters) - Both entries must match The page says “Check your email for a link to reset your password” whether or not the address has an account. That keeps others from finding out who has one. You can also send yourself a reset link while signed in: Account → Send me a password reset email.

Forgot your password

The RRF-1 renewal is filed with the California Attorney General’s Registry of Charities, not the FTB, and 990.tax does not file it. Who files, when, and the fee.

California has two state agencies for charities, and they want different filings: - The Franchise Tax Board (FTB) wants Form 199 or 199N. 990.tax files Form 199; see Form 199 with 990.tax. - The Attorney General’s Registry of Charities and Fundraisers wants Form RRF-1, the annual registration renewal. 990.tax does not file the RRF-1. Who files the RRF-1 The Registry says every charity that does business or holds property in California must renew its registration each year on Form RRF-1, together with either its IRS Form 990 or 990-EZ, or Form CT-TR-1. - If you filed Form 990-N with the IRS, send Form CT-TR-1 with the RRF-1. Do not send the 990-N. - If you filed Form 990-EZ, send a copy of it with the RRF-1. You can download it from your 990.tax account after the IRS accepts. When it is due 4 months and 15 days after your fiscal year ends (May 15 for a December 31 year end). The Registry honors an IRS extension: with an accepted Form 8868, a December 31 year end is due November 15. The fee The RRF-1 fee depends on total revenue. As listed by the Registry (fees as of January 1, 2022): Total revenue Fee ------ Under $50,000 $25 $50,000 to $100,000 $50 $100,001 to $250,000 $75 $250,001 to $1 million $100 Over $1 million $200 and up How to file Use the Registry’s Online Filing Service, linked from oag.ca.gov/charities. Late renewals can bring late fees, penalties and a delinquent status, which the FTB booklet notes can lead to loss of California tax-exempt status.

Form RRF-1 and CT-TR-1: the Attorney General’s registry

Email team@990.tax with the organization’s name, EIN, tax year and what happened. A person reviews every billing question.

If something about a payment looks wrong, or you want to ask for a refund, email team@990.tax with: - the organization’s name and EIN, - the form and tax year, - the date and amount of the charge, - what happened. A person reads and answers every message. Before you write - Rejected by the IRS? You do not need to pay again: fixing and refiling a rejected return is free; see Rejected: fix and refile. - Charged twice? A return can only be paid once in 990.tax. Check the receipts on each return in your account; two charges are usually two returns (for example a 990-EZ and an 8868). If not, email us. - Not filed yet? You are only charged when you complete payment. A draft or a signed return that was never paid has cost nothing.

Questions about a charge or a refund

The tax year is the year your accounting year begins. 990.tax uses the year end on your IRS record and does not let you file before the year has ended.

The tax year is the calendar year in which your accounting year begins. - A calendar-year organization (January 1 to December 31, 2024) files for tax year 2024. - An organization whose year runs July 1, 2024 to June 30, 2025 also files for tax year 2024. How 990.tax sets the dates When you pick your organization, 990.tax reads the accounting period (year end month) from the IRS record for your EIN and sets the start and end dates of the return from it. You choose the tax year; the dates follow. - You cannot change the dates to a different year end, because the IRS rejects a return whose period does not match its records. Only a first (initial) or final return may cover a shorter period. - You cannot file before the year has ended. If your year end is wrong on the IRS record, the fix is with the IRS (Form 1128 changes an accounting period), not in 990.tax.

Tax year and fiscal year: which year am I filing?

When the IRS accepts, we email you and your account shows Accepted. Download the PDF of the return and keep it with the acceptance for your records.

When the IRS accepts: - We email you: “Accepted by the IRS: [year] Form [form] for [organization]” (for an extension: “Extension accepted by the IRS”). - The return shows Accepted in your account, with the date and time of the IRS acknowledgement (US Eastern). Download your copies Open the return in your account to download: - Form 990-N summary, Form 990-EZ or Form 8868 (PDF) - California Form 199 (PDF), if you added it - Form RRF-1, pre-filled, and for 990-N filers Form CT-TR-1, pre-filled, for California organizations to file with the Attorney General; see Form RRF-1 and CT-TR-1 Keep the PDF and the acceptance email with the organization’s records. What comes next - California: Form 199 goes to the FTB within an hour of IRS acceptance. - After an 8868: file the 990-EZ by the extended due date. - Next year: the next return is due the 15th day of the 5th month after your next year end; see When is my return due?.

Your return was accepted

On the Account page, enter your current password and the new one twice. Your other browsers and devices are signed out.

1. Sign in and open the menu at the top right (your email address; on a phone, the gear icon). Choose Account. 2. The page shows your email and the date you signed up. 3. Under Change password, enter your current password, the new password, and the new password again. 4. Save. After the change, any other browser or device signed in to your account is signed out. The new password needs at least 8 characters. Accounts made at sign-up have a password you were never shown. If that is you, use Send me a password reset email on the same page instead. The Account page cannot change your email address or name. Email team@990.tax from your current address to change the email.

Change your password

A rejected Form 990-N, 990-EZ or 8868 was not filed. The IRS names the rule it broke; fix that answer and refile, free. Refile within 10 days of the rejection to keep your original filing date.

A rejection means the IRS did not accept the return, so it is not filed yet. The rejection names the IRS business rule the return broke, for example “EIN and name don’t match IRS records”. What you will see - An email: “Action needed: the IRS rejected your [year] Form [form]”, with reminders on day 5 and day 8 if it is not fixed. - The return shows Needs fixing, with the IRS reason and its rule number, such as “(IRS rule R0000-922-01)”, and a fix by date. Fixing it If your account shows “Review and refile, free”, open it. The panel lists the answers the rejection affects, each with a Change link. Correct them, sign again if the app asks, and choose Refile now, free. Otherwise, email team@990.tax with the organization’s name and EIN, or reply to the rejection email. Online refiling is being switched on in stages; until it reaches your return, we fix and refile it with you, also free. Some rejections are a technical problem on our side; we refile those for you and tell you when it is done. The 10-day window If the original return was sent on time and is rejected, the IRS gives a short perfection period: a corrected return sent and accepted within 10 calendar days of the rejection keeps the original filing date. The fix-by date on the return shows the last day. Look up what each code means in our IRS reject code reference; see also Common reject codes. California FTB rejections are fixed with you by email; we will contact you.

Rejected: fix and refile

Form 990-EZ, Form 8868 and California Form 199 need an officer’s signature on Form 8453-TE or 8453-EO. You sign in a Dropbox Sign window inside 990.tax, then pay.

Which forms need a signature You file Signature ------ Form 990-N None Form 990-N + California Form 199 Form 8453-EO (for the state return) Form 990-EZ Form 8453-TE Form 990-EZ + California Form 199 Forms 8453-TE and 8453-EO Form 8868 Form 8453-TE Form 8453-TE is the IRS declaration and signature form for e-filed exempt-organization returns, including the 990-EZ and 8868. By signing it, an officer declares the return is true, correct and complete, and authorizes its electronic filing. How to sign 1. On the last page of the return, choose File and Pay. 2. The first time, confirm your email with the 6-digit code; see The emailed confirmation code. 3. A Dropbox Sign window opens inside 990.tax with the form filled in: the organization, EIN, tax period and the officer named on the return. 4. Draw, type or upload your signature and finish. 5. You go straight to payment. There is no separate signing email to wait for: signing happens in the app, in the same sitting. Once signed, the return shows Ready to pay until payment is made. When you fix and refile a rejected return and the fix changes something on the signed form, the app asks you to sign again before refiling.

Sign Form 8453 online

Form 990-N and 990-EZ are due the 15th day of the 5th month after your tax year ends: May 15 for a calendar year. Weekends and holidays move it to the next business day.

Form 990-N and Form 990-EZ are due by the 15th day of the 5th month after your tax year ends. Your tax year ends Due ------ December 31 May 15 March 31 August 15 June 30 November 15 September 30 February 15 If the due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day. Our due date calculator works this out for any year end, including the weekend and holiday adjustment and the extended date. Need more time? A Form 990-EZ can be extended by six months with Form 8868, filed by the original due date. A Form 990-N cannot be extended. It has no late penalty, but missing it three years in a row costs the exemption; see Missed years and automatic revocation. You can only file after the tax year has ended.

When is my return due?

The rejections small nonprofits see most: EIN and name mismatch, EIN not on the IRS exempt list, wrong year end, duplicate returns, Form 990 needed, and 8868 timing.

Each code links to a page that quotes the IRS rule, explains it and says how to fix it. Name, EIN and IRS records - R0000-922-01: the EIN and name don’t match IRS records. Usually the legal name, or the first four characters of it (the “name control”), differs from what the IRS has. - F990-902-01: the EIN is not set up as an exempt organization filer with the IRS. - F990-912-01: the organization type doesn’t match IRS records. - R0000-007-02 and R0000-197-01: address problems (ZIP code vs state, address line 2). Year and dates - R0000-931-02: the return was sent before the tax year ended. - R0000-160: the tax period is longer than 12 months. - R0000-940-13: the tax period end date is not valid for the tax year. Already filed - R0000-932-02: the IRS already accepted a return for this EIN and year. See Amend a return you already filed. - R0000-194: a duplicate of a submission already accepted. Form 990-EZ - F990EZ-128-01 and F990EZ-127-01: gross receipts of $200,000 or more, or total assets of $500,000 or more, need Form 990. - F990EZ-120-01: Schedule A is required for 501(c)(3) filers. - F990EZ-034-01: Schedule B missing and Item H not checked. - F990EZ-122-01: total revenue on line 9 doesn’t add up. - F990EZ-113-02: a final return must show zero total assets. Form 8868 - F8868-053-01: the extension was received after the due date. - R0000-035-01: the extension was sent before the tax year ended. - F8868-908-02: the tax year end doesn’t match IRS records. - F8868-048-01: the extension date is more than 6 months out. All IRS reject codes

Common IRS reject codes

You pay once, on Stripe’s secure page, after the return passes our checks (and after signing, where needed). We send it to the IRS right after payment.

1. When the return is complete (and signed, for a 990-EZ, 8868 or California return), 990.tax checks it against IRS records and rules. If anything would fail, it lists the problems instead of taking payment. 2. You go to Stripe Checkout, a secure payment page. Pay by card, Apple Pay or Google Pay. 990.tax never sees your card number. 3. You come back to 990.tax. The status changes to Sending to the IRS, then With the IRS, usually within minutes. What you pay Filing Price ------ Form 990-N $24.99 Form 990-EZ $99.99 Form 8868 $14.99 California Form 199 added to a 990-N or 990-EZ + $49.99 Sales tax may be added where it applies. There are no discount codes. A return is paid once: if the IRS rejects it, fixing and refiling is free. See What happens after you send it.

Pay and send your return

Before you sign or pay the first time, 990.tax emails a 6-digit code to confirm your address. It is valid for 10 minutes and asked only once.

The first time you sign or pay, 990.tax asks you to confirm your email: “Before you sign and pay, please confirm that your email address is yours. We ask only once.” 1. We email a 6-digit code with the subject “Your 990.tax confirmation code”. 2. Type it into the box and choose Confirm. 3. Signing or payment continues. Starting and filling in a return needs no code. Limits - A code is valid for 10 minutes. After that: “This code has expired. Send a new one.” - 5 wrong tries use up a code: “Too many wrong codes. Send a new one.” - Send a new code works once a minute, up to 10 codes a day. Not in your inbox? Check spam or junk. The code goes to your account’s email address; if that address is wrong, email team@990.tax.

The emailed confirmation code

The IRS accepts e-filed exempt-organization returns for the current tax year and the two before it. Today 990.tax files tax years 2023–2024; 2025 opens when the IRS approves it.

The Form 990-EZ instructions say electronic filing is only available for the current tax year and the two prior tax periods. The window moves forward once a year, in late December. In 990.tax today - Tax years 2023–2024 for Form 990-N, Form 990-EZ, Form 8868 and California Form 199. - Tax year 2025 is not open to customers yet: our 2025 software is waiting for IRS approval. - Tax year 2023 closes at the end of December 2026, when the IRS stops accepting it electronically. After that date, a 2023 return can no longer be e-filed, by us or anyone else. The Tax year list on the Choose your form page shows exactly what you can start today; the most recent year is marked “(last tax year)”. Older years A return the IRS no longer accepts electronically is filed on paper with the IRS. 990.tax does not prepare paper returns. If you have missed years, check your status first: Missed years and automatic revocation.

Which tax years can I file?

Sent, accepted, rejected with reminders, California results and delays: the emails 990.tax sends, their subject lines and where they come from.

Filing emails come from thankyou@990.tax and go to your account’s email address. Replies reach a person at team@990.tax. When Subject ------ We sent the return Sent to the IRS: your [year] Form [form] The IRS accepted Accepted by the IRS: [year] Form [form] for [organization] The IRS accepted an extension Extension accepted by the IRS: … The IRS rejected Action needed: the IRS rejected your [year] Form [form] Rejected and not fixed yet (day 5 and day 8) [N] days left to fix … California FTB accepted California FTB accepted your [year] Form 199 California FTB rejected Action needed: California FTB rejected … Account emails: - Your 990.tax confirmation code: the 6-digit code before you first sign or pay - Reset your 990.tax password: the password reset link Your payment receipt is in your account; see Receipts. 990.tax will never ask for your password or card number by email.

Emails we send about your return

If your organization is exempt under a parent’s group ruling and has no IRS exemption record of its own, enter the parent’s 4-digit group exemption number.

Many chapters, PTAs, lodges and churches are exempt under their parent’s group exemption instead of their own IRS determination letter. The IRS exempt list then may not show your EIN. When 990.tax cannot find your EIN on the IRS list of exempt organizations, it asks for a group exemption number: the 4-digit number from the central organization’s IRS group exemption letter. With it, you can file your own 990-N or 990-EZ. The Form 990-EZ has its own field for it in Basic information. A group exemption number does not help if the IRS has revoked the organization’s exemption; 990.tax stops those returns. See Missed years and automatic revocation. If you are included in your parent’s group return, the parent files for you and you do not file your own.

Group exemption number (GEN)

An organization that does not file a required 990-N, 990-EZ or 990 for three consecutive years loses its tax-exempt status automatically. How to check and what to do.

The IRS says organizations that do not file for three consecutive years automatically lose their tax-exempt status. The revocation takes effect on the original due date of the third missed return or notice. Check where you stand Our Am I revoked? tool checks the IRS automatic revocation list and shows the e-Postcards and e-filed returns the IRS has published for your EIN, so you can see which years are missing. If you are not revoked yet File the missing years you can, most recent first. 990.tax files tax years 2023–2024; see Which tax years can I file?. If you are already revoked Filing old returns does not restore the exemption. The IRS requires the organization to apply for reinstatement on Form 1023, 1023-EZ, 1024 or 1024-A and pay the user fee. A streamlined retroactive reinstatement is available if you apply within 15 months of the revocation letter (CP-120A) or of appearing on the revocation list. The IRS reinstatement page linked below has the details. 990.tax does not file reinstatement applications.

Missed years and automatic revocation

A Form 990-EZ can be amended: file a complete new return for the same year with “Amended return” checked and explain the changes. A 990-N cannot be amended.

Amending means changing a return the IRS has already accepted. A rejected return is not amended; it is fixed and refiled for free. Form 990-EZ The Form 990-EZ instructions say to file a complete return for the same year, check Amended return in Item B, and explain what changed on Schedule O. In 990.tax, the 990-EZ Basic information page has an Amended return checkbox and a box for the explanation, which goes on Schedule O. Because 990.tax normally stops a second return for a year the IRS already has, email team@990.tax with the organization’s EIN and tax year before you start an amended return, so we can set it up. Form 990-N The IRS has no amended e-Postcard. Form 8868 An accepted extension does not need amending. You file the return itself by the extended date.

Amend a return you already filed

There is no IRS penalty for a late Form 990-N. A late Form 990-EZ can be charged a daily penalty. California Form 199 has its own small penalty.

Form 990-N The IRS says there is no penalty for a late 990-N. The risk is revocation: three missed years in a row and the exemption is gone. See Missed years and automatic revocation. Form 990-EZ A 990-EZ filed late, or filed incomplete, can be charged a penalty for each day it is late, up to a maximum per return. Larger organizations face a higher daily amount. The IRS adjusts these amounts for inflation; the current figures are in General Instruction G of the Form 990-EZ instructions. The IRS can waive the penalty when the organization shows reasonable cause. Filing Form 8868 by the original due date moves the deadline six months and avoids the penalty if the return is filed by the extended date. California Form 199 The FTB charges $5 for each month or part of a month a Form 199 is late after the extended due date, up to $40, counted from the original due date. See California filing: Form 199, 199N and RRF-1. 990.tax cannot advise on penalty relief. If you received an IRS penalty notice, follow the instructions on the notice.

Late filing penalties

990.tax files Form 990-N, 990-EZ, 8868 and California Form 199. It does not file Form 990, 990-PF, 990-T, state forms outside California, or 990-EZ returns that need certain schedules.

Forms 990.tax files Form 990-N, Form 990-EZ, Form 8868 and California Form 199 (with a 990-N or 990-EZ). It does not file: - Form 990 (the full return) or Form 990-PF (private foundations) - Form 990-T (unrelated business income tax) - Applications for exemption or reinstatement (Form 1023, 1023-EZ, 1024) - California FTB Form 199N; see Form 199N - The California Attorney General’s Form RRF-1 (we give you a pre-filled copy; you file it); see Form RRF-1 and CT-TR-1 - Annual reports for states other than California Form 990-EZ returns that need some schedules 990.tax files Schedule A (public charity status) and Schedule O (explanations). If your answers mean the return also needs one of these schedules, the app stops with a message that the schedule is currently unsupported, before you pay: - Schedule B (large contributors) - Schedule C (political or lobbying activity) - Schedule E (schools) - Schedule G (fundraising events or gaming over $15,000) - Schedule L (transactions with insiders, such as loans to officers) - Schedule N (ending the organization or disposing of more than 25% of its assets) Years Only years the IRS still accepts electronically; see Which tax years can I file?.

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