What This Notice Means
The IRS denied your Form 8868, Application for Extension of Time to File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans. The reason: it wasn't received on time.
The IRS must receive the extension request by the due date of the return. Yours came in after that, so there's no extension. The original due date stands.
What to Do
File your required exempt organization return immediately. If the return is filed after its due date, including any valid extension, it's late and subject to late filing penalties. Every day you wait can make it worse.
Exempt organizations must file Form 990 series returns electronically. The IRS won't accept them on paper. If you don't already have one, find an approved exempt organization e-file provider now.
Penalty Relief
Once the return is filed, look at whether the organization had reasonable cause for filing late. If it did, you can ask the IRS to remove the late filing penalty. Document what happened and when. A clear timeline with supporting records is what gets penalty relief granted.
Don't hold the return while you build that argument. File first.
Next Year
Form 8868 must be filed by the due date of your return. Don't wait until the last day. Calendar the due date, file the extension early, and keep proof of when you sent it.
Getting Help
If you have questions, call the number on your notice. You can authorize a representative to deal with the IRS for the organization using Form 2848. A Low Income Taxpayer Clinic or the Taxpayer Advocate Service may also be able to help.
If your organization's extension was denied and penalties are building, call us at (813) 229-7100.