Tax990 Knowledge Base

[Tax-exempt status error F990-902-01] - How do I resolve it?

IRS Error Code: [F990-902-01]

Rejection Message:

The EIN provided must be recognized by the IRS as an exempt organization filer. Please ensure that the EIN is correctly registered with the IRS and that it is associated with the correct tax-exempt status in their database.

What does it mean:

The organization must have an exempt status to qualify for filing a 990 return. In this case, the IRS would have rejected the return under  either of these scenarios.

• The organization would have filed form 1023 with the IRS seeking exempt status and wouldn't have heard back from them. But, still would have gone ahead in filing a return presuming that they are an exempt organization having submitted their 1023 application. (or)
• The organization wouldn't have filed its return for three consecutive years, and as a result, the IRS would have revoked its exempt status. 

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• Check whether the organization has previously been revoked, If yes you must re-instate your tax-exempt status.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.