IRS compliance alert
IRS CP299 Notice:
What it means and
how to respond
IRS CP299 Notice is an IRS reminder that your organization may have missed its required Form 990-N filing. Learn what the notice means, why you received it, and what to do next to protect your tax-exempt status.
CP299 Notice
Understanding your CP299 notice
What the notice is, who receives it, and what happens if it's ignored.
What is CP299 Notice?
This is an official IRS notice reminding eligible tax-exempt organizations who have missed their deadline to file
Form 990-N (e-Postcard).
Who gets it?
The IRS sends CP299 to tax-exempt organizations that are eligible to file Form 990-N (e-Postcard) if they miss their annual filing requirement.
How to resolve it?
No direct response to the IRS is required. The IRS CP299 Notice is an informational reminder that your organization must file Form 990-N (e-Postcard).
-
If you have not already filed - Submit the form as soon
as possible. -
If you have already filed - Review your filing records and contact the IRS for clarification.
What happens if you ignore this notice?
If an organization ignores this notice and fails to file Form 990-N for three consecutive years, the IRS automatically revokes its tax-exempt status.
Why File Here
File Form 990-N with Tax990.
Resolve CP299 Notices.
Follow these three simple steps to complete your
Form 990-N filing and resolve CP299 notice.
Add Your Organization
Search for your EIN to import your organization's information from IRS records. Review the details and complete any missing information.
Choose Tax Year
Select the tax year you need to file. Tax990 supports both current and prior-year Form 990-N filings, including multiple tax years at once
when required.
Review & Transmit
Our built-in error checks help identify issues before filing. Review your return and securely transmit it to the IRS
in minutes.
Protection & Commitment
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The Tax990 Commitment
From first click to filing and beyond, we've got you back
You can trust Tax990 to do everything in our power to ensure your 990-N forms are filed correctly
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FAQs
Frequently asked questions
Everything you need to know about the CP299 notice.
Your organization may receive a CP299 Notice if you are required to file Form 990-N and have not yet submitted it. If you have already filed Form 990, Form 990-EZ, Form 990-PF, or Form 990-N, no further action is generally required.
No. The CP299 Notice is informational and does not require a direct response to the IRS. If your organization has not filed its required annual return or e-Postcard, you should file it as soon as possible.
There is no late-filing penalty for Form 990-N. However, if your organization fails to file the required annual return or e-Postcard for three consecutive years, the IRS will automatically revoke its tax-exempt status.
Review your filing obligation to ensure you filed the correct form. If your organization's annual gross receipts are more than $50,000, you may no longer be eligible to file Form 990-N. Depending on your financial activity and filing requirements, you may need to file Form 990-EZ or Form 990 instead.
If you recently filed your annual return or e-Postcard using the correct organization name and EIN, you generally do not need to take any further action. The notice may have been issued before the IRS processed your filing. You can always reach out to the IRS with questions.
Yes. If you're eligible to file Form 990-N, you should submit it as soon as possible, even if the deadline has passed. Although there is no monetary penalty for filing Form 990-N late, failing to file the required annual return or e-Postcard for three consecutive years will result in the automatic revocation of your organization's tax-exempt status.
Complete Your Form 990-N Before It's Too Late
Filing Form 990-N only takes a few minutes and helps your
organization stay compliant with IRS annual filing requirements.