Fixing problems
"EIN not found" on Form 990-N: what it means and how to fix it
If the IRS e-Postcard says your EIN isn't found, first check all nine digits against an IRS letter. If they're right, the IRS probably doesn't list you as a 990-N filer yet. An officer should call 877-829-5500 and ask to be set up to file Form 990-N, then allow six weeks. Don't apply for a new EIN.
Is our EIN typed correctly?
Your EIN (employer identification number) is nine digits, often written 12-3456789. Copy it from a document, not from memory:
- the IRS letter that assigned it;
- the IRS letter recognizing your tax exemption, if you have one;
- a past Form 990, 990-EZ or e-Postcard;
- your bank account paperwork;
- the IRS's Tax Exempt Organization Search.
A common mix-up for chapters, booster clubs and parent groups: using the national or school's EIN instead of your own. If your group has its own EIN, use that one.
Why does the 990-N say EIN not found?
If the number is right, the IRS says the likely reason is that it "may not have your organization listed as a tax-exempt organization" (IRS). It gives two reasons:
- Your application for exemption is still pending.
- You never applied. Many small groups never needed to. They still have to file the e-Postcard each year, so the IRS has to set them up first.
There can be other reasons on the IRS's side. Ask about them on the call below.
One more possibility: if your organization missed three years in a row, its exemption may have been revoked automatically. Then the fix is reinstatement, not the e-Postcard. Search your EIN in Tax Exempt Organization Search and look for an automatic revocation, then see how to get tax-exempt status back.
What to say when you call the IRS
The IRS says "an officer of the organization should contact Customer Account Services at 877-829-5500" and "ask that the organization be set up to allow filing of Form 990-N" (IRS).
Have this ready:
- your EIN and legal name, exactly as on your IRS letter;
- your name and your title (president, treasurer, and so on);
- your fiscal year end (the month your books close);
- your mailing address.
Then say: "We're trying to file Form 990-N, the e-Postcard, and the system says our EIN isn't found. Can you set us up to file Form 990-N?"
Phone hours are on the IRS's contact page.
Will the wait make us late?
Possibly, and the IRS says not to worry about that. After the call, allow six weeks for the IRS to update its records. In the IRS's words, "your organization should not be concerned if this delay causes your filing to occur after your Form 990-N is due because there are no late filing or delinquency penalties associated with Form 990-N" (IRS).
The one exception is the three-year rule. If your organization has already missed two years, call now; the IRS's six weeks count against your third deadline. See two years behind on Form 990-N.
Should we get a new EIN?
No. Some online answers suggest applying for a new EIN with Form SS-4. That isn't the fix the IRS gives. Its answer to this error is a phone call asking it to set up your existing EIN to file Form 990-N (IRS). Your EIN stays the same.
What if we're a chapter of a national organization?
If your national organization files a group return that includes your chapter, you don't file a 990-N at all (IRS). Ask your national office whether you're on it.
If you're covered by your national's group exemption but file your own e-Postcard and the IRS doesn't recognize you, ask your national office and call 877-829-5500.
It still doesn't work after six weeks
Call 877-829-5500 again. The IRS also says that if you can't fix a filing problem, "a representative will file your Form 990-N information" (IRS).
Signing in is a separate problem with its own fixes: see signing in to the IRS 990-N system.
See what the IRS public record shows for your EIN
Sources
- IRS, Form 990-N FAQs: How to file (EIN error, 877-829-5500, six weeks)
- IRS, Annual electronic filing requirement for small exempt organizations (group returns, representative will file)
- IRS, Tax Exempt Organization Search
- IRS, How to have your tax-exempt status reinstated