F990-902-01: EIN not set up as an exempt organization filer

What this rejection means

The IRS compared the EIN on your return with its e-file database. It did not find that EIN set up as an exempt organization that files an annual return. The return was rejected and is not on file.

IRS business rule F990-902-01: 'EIN' of the Filer in the Return Header must be established as an exempt organization filer in the e-File database.

This rule is about the IRS record for your EIN. It is not about the numbers in your return. Changing revenue or expense figures will not clear it.

Why it happens

• The EIN on the return is wrong. A transposed digit, or the EIN of a different entity, such as a parent organization or a related group. The Form 990-EZ instructions say to use the EIN the IRS gave your organization, and that an organization must have only one EIN.
• You used the parent's EIN. A subordinate organization in a group exemption that files its own Form 990-EZ must use its own EIN, not the central organization's EIN or the group return's EIN.
• You are not on the parent's list. For Form 990-N, the IRS says that if the parent organization does not include you in its annual list of subordinates, the IRS does not recognize you as part of the group exemption.
• The IRS has not set you up as an exempt filer yet. This can happen when an application for exemption is pending, or when the organization never applied. For Form 990-N, the IRS tells organizations in that position to call and ask to be set up to file.

How to fix it

1. Check the EIN first. Compare it with your IRS letters. Determination letters issued on or after January 1, 2014 can be downloaded from Tax Exempt Organization Search on IRS.gov. Older letters can be requested with Form 4506-B.
2. If the EIN was wrong, correct it and send the return again. This is a data fix.
3. If the EIN is correct, the IRS record has to change before the return can be accepted. Sending the same return again without that change will most likely be rejected again.
4. If you are a subordinate in a group, ask the central organization to confirm you are on its annual list. For Form 990-N, the IRS says the parent must write to the IRS to update the list and that the update can take about six weeks.
5. If your organization has more than one EIN, the Form 990-EZ instructions say to write to the IRS at Ogden, Utah. List each EIN, the name and address it was assigned to, and your principal office address. The IRS will tell you which number to use.

Keep an eye on the clock. IRS Publication 4164 describes a ten-day period after a business return is rejected. If a corrected return is accepted within those ten days, it is treated as received on the date of the first rejection. Fixing an IRS record can take longer than that.

When to contact the IRS

If the EIN is correct and you are not part of a group exemption, call IRS Tax Exempt and Government Entities (TE/GE) Customer Account Services at 877-829-5500 (toll-free). The Form 990-EZ instructions say this line is open Monday through Friday. Give them the rejection code and ask how your EIN is set up and what they need to correct it.

You can also write to Internal Revenue Service, TE/GE Exempt Organizations, Room 6403, P.O. Box 2508, Cincinnati, OH 45201, or fax 855-204-6184.

Related codes

• R0000-922-01: the EIN and name control on the return must match IRS records.
• F990-912-01: the organization type checked in Item J must match IRS records.
• TEGE-911: the tax period end date on the return must match IRS records.