So You Got an Error Code: Why and What to Do! A Tax990 Guide

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by

Gerald
in , , ,

Getting an error is–let’s face it–annoying. This is especially true when the codes are long strings of numbers that don’t seem to clearly indicate what the actual problem is. As with everything, however, knowing is half the battle–and with Tax990’s handy guide on your side, you’ll have all the info you need to combat any errors you run into!

IRS Error Codes: A List and Breakdown of What They Mean

F990-902-01, F990T-902:

  1. The organization has not been recognized as tax-exempt by the IRS. Only exempt organizations can file Form 990.
  2. The organization must establish itself as an exempt organization with the IRS before filing a 990 series return.
  3. The “EIN” in the return must have been established as an exempt organization return filer in the e-file database.

F990-901-02, F990N-901-01, TEGE-911, F8868-908:

  1. The IRS has rejected your return since the tax period end date in the return filed doesn’t match the IRS e-file database.
  2. Tax period end date in the header section must match the data in the e-file database.
  3. The tax period end date of this return doesn’t match with the IRS e-file database.

R0000-901-01, R0000-922-01:

  1. The business name, EIN, and/or name control on the return filed doesn’t match with the IRS.

F990-913-01, F990-912-01, F990PF-906-01:

  1. The tax-exempt status specified in the return doesn’t match with the IRS e-file database.
  2. The type of organization chosen in the Form 990-PF doesn’t match with the IRS e-file database.

R0000-035-01:

  1. You cannot file an Application for Extension before the tax period ending date.

F990PF-902-01:

  1. The organization doesn’t qualify for an extension from paying excise taxes on investment income. In order to qualify, the organization should be an “Exempt Operating Foundation described in Section 4940(d)(2)” and must have registered with the IRS under foundation code “02.”

F990PF-905-01:

  1. The organization has not been established as a private foundation with the IRS. Only private foundations can file Form 990-PF.

R0000-933-02:

  1. If ‘Amended Return’ is not checked: the taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted paper return (for the return type and tax period indicated in the tax return).

F990EZ-025-01:

  1. You checked the box on Page 3, line 43 stating: “Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041–check here and enter the amount of tax-exempt interest received or accrued during the tax year.” If your organization is not a 4947(a)(1), you need to uncheck that box and choose the correct exempt status in Part J. 

F990PF-033-01:

  1. If the foundation is a Section 501(c)(3) exempt private foundation or Section 4947(a)(1) nonexempt charitable trust: the Distributable Amount for the tax year 2019 of Undistributed income must have a value.

What Should I Do When I Receive an Error Code?

If you believe the error code was received mistakenly, you can contact the IRS directly for help resolving the matter. The IRS Tax Exempt Hotline is 877-829-5500.

Note: When you call the IRS, it’s helpful to have your EIN and organization name readily available.

After you’ve worked through the error code and determined why you received it, you’ll be able to make any necessary edits and retransmit it to the IRS–for free!

With Tax990, you can edit and retransmit your rejected returns at no additional cost. Note that transmitting is only free if you are retransmitting the original form–if your organization was required to transmit an alternate return, there will be a filing fee associated with the alternative form. 

Need to retransmit your form? Follow these steps!

  1. Log into your Tax990 account
  2. Find the rejected return
  3. Click “Rejected by the IRS” button
  4. Depending on which filing method you chose, you’ll be taken to the corresponding page.
  5. Review and correct any errors listed. Click “Transmit” to retransmit your return to the IRS at no additional cost!

Tax990 makes harsh penalties for small errors a thing of the past! And if you need more information on all things Form 990? Check out our blog for more helpful guides and resources here!

Tax990 makes e-filing your organization’s Form 990 simple and straightforward. Find out how by getting started today!