Missed years and automatic revocation
Reviewed
The IRS says organizations that do not file for three consecutive years automatically lose their tax-exempt status. The revocation takes effect on the original due date of the third missed return or notice.
Check where you stand
Our Am I revoked? tool checks the IRS automatic revocation list and shows the e-Postcards and e-filed returns the IRS has published for your EIN, so you can see which years are missing.
If you are not revoked yet
File the missing years you can, most recent first. 990.tax files tax years 2023–2024; see Which tax years can I file?.
If you are already revoked
Filing old returns does not restore the exemption. The IRS requires the organization to apply for reinstatement on Form 1023, 1023-EZ, 1024 or 1024-A and pay the user fee. A streamlined retroactive reinstatement is available if you apply within 15 months of the revocation letter (CP-120A) or of appearing on the revocation list. The IRS reinstatement page linked below has the details. 990.tax does not file reinstatement applications.
Questions
We missed two years. Is it too late?
Not for revocation: that happens only after three consecutive missed years. File the missing years you can e-file now, starting with the most recent, so a third missed year never happens.
Can filing the missing returns undo a revocation?
No. Once the IRS has revoked an exemption, the organization must apply for reinstatement (Form 1023, 1023-EZ, 1024 or 1024-A, with the user fee). The law does not provide an appeal.