What This Notice Means

IRS records show your organization didn't file its annual return. That could be Form 990, Form 990-EZ, or Form 990-N, the electronic notice for small organizations.

What to Do

File the return as soon as possible. How you file depends on the form.

If you must file Form 990 or 990-EZ and are filing electronically:

  • Submit the return and required schedules through your e-file provider.
  • Complete the Response Form in the notice and fax it to the fax number in the notice.

If you're not required to file electronically, mail these in the envelope that came with the notice:

  • The complete, signed return.
  • Any required schedules.
  • The completed and signed Response Form.

If you must file Form 990-N, it can only be filed electronically.

If You Already Filed

If you filed within the last four weeks using the same name and EIN shown on the notice, you don't need to do anything. The return may not have been processed when the notice was mailed.

If you filed more than four weeks ago, or used a different name or EIN, complete the Response Form and mail it with a signed and dated copy of the return.

If You Don't Think You Have to File

Complete the Response Form and mail or fax it back. Explain why no return is required.

Why This Matters

An organization that fails to file a required annual return or notice for three consecutive years automatically loses its tax-exempt status. Don't let one missed year become three. Fix the filing now and confirm the IRS has it.

If you received a CP259A notice and your organization is behind on its filings, call us at (813) 229-7100.