VALID › Notice Library › CP259A notice
In the IRS’s own words · not reviewed by VALID
CP259A notice explained, in the IRS’s own words
Your organization didn't file a Form 990, Return of Organization Exempt from Income Tax, Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, or Form 990-N, Electronic Notice for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ.
Read the full CP259A page on irs.gov ↗
What this notice is about
Your organization didn't file a Form 990, Return of Organization Exempt from Income Tax, Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, or Form 990-N, Electronic Notice for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ.
What you need to do
File your return as soon as possible.
If you’re required to file Form 990 or Form 990-EZ but have not filed yet
- If you’re required to file or choose to file electronically,
- You must also complete the Response Form and fax it to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
- If you’re not required to file electronically, send the following in the enclosed envelope included with the notice:
- The complete, signed return,
- Any required schedules, and
- The completed and signed Response Form at the end of the notice.
If you’re required to file Form 990-N but have not filed yet
- You must file Form 990-N electronically.
- To learn more about filing Form 990-N, visit the IRS.gov/990n page.
What should I do if I have already filed Form 990, 990-EZ or 990-N?
If you filed within the last four weeks using the same name and Employer ID number (EIN) on your notice, you don't need to do anything. Our system may not have processed your return at the time we mailed the notice.
If you filed more than four weeks ago or used a different name or EIN, complete the Response form starting on Page 3 and mail it to us with a signed and dated copy of the return.
What should I do if I don't think I have to file a Form 990, 990-EZ, or 990-N?
Complete the Response Form starting on Page 3 and mail or fax it to us.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.