First: confirm what you were required to file
Many nonprofits switch between 990-N, 990-EZ, and 990 based on revenue and assets. Before taking action, confirm the correct form for each year.
If you missed 1 year
- File as soon as possible
- Save confirmation and maintain records
- Set reminders based on your tax year end
If you missed 2 years
You are close to the most serious consequence: automatic revocation after three consecutive missed years. Prioritize filing immediately and documenting board oversight.
If you missed 3 consecutive years
Missing required annual returns for three consecutive years can lead to
automatic revocation of tax-exempt status. If this happened, you may need to pursue
reinstatement.
How to prevent this going forward
- Create a recurring annual compliance checklist
- Track the deadline: 15th day of the 5th month after year-end
- Keep a shared folder with prior filings and IRS confirmations