Organization exemption type mismatch [F990T-045] - How do I resolve it?
IRS Error Code: F990T-045
Rejection Message:
The checkbox checked on Form 990-T, Line B (the section under which the organization receives its tax exemption) must match data in the e-file database.
What does it mean:
For tax exemption purposes, the IRS will classify an organization under a specific IRC section based on its type, purpose, and certain other aspects. The organization must specify the section under which they are classified on the 990-T return. It should match what the IRS has in its database.
Action Required:
- Check whether the organization filing for the first time, or is its tax-exempt application still pending.
- If the return is due before your organization submitted its application or while the organization's application for recognition of exempt status is pending (including any appeal of a proposed adverse determination), the organization must file the return (including all applicable schedules and attachments) at the following address:
Department of the Treasury
Internal Revenue Service Center
Ogden, Utah 84201-0027
If the organization's principal business, office, or agency is in a foreign country or U.S. possession, mail to:
Internal Revenue Service Center
P.O. Box 409101
Ogden, Utah 84409
- Check whether the organization has previously been revoked, If yes you must re-instate your tax-exempt status.
- If the IRS has rejected the return despite your organization having the exempt status, then we suggest you contact the e-help Desk Toll-Free Number 1-866-255-0654.
Follow the steps to correct the type of organization:
- From the Dashboard, select the organization and the tax year.
- You need to click on the 'Rejected by the IRS' button to find the list of errors on the rejected return. Then, click the 'Fix Me' button to resolve the rejection error.
- You'll be directed to Line B, where you can choose the applicable IRC section as specified in the IRS determination letter.
- Review the details, and click the 'Transmit' button to re-transmit your return to the IRS at no additional cost.
Note: We'll update you on the status of the return once we hear back from the IRS.
For any further assistance, we recommend contacting the IRS e-Help Desk Toll-Free Number 1-866-255-0654.
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