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CP299 notice: what it means and what to do
Got an IRS CP299 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP299 notice freeWhat the IRS says this notice is about
Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.
What you need to do
If your organization hasn't filed its annual information return or e-Postcard, it must file as soon as possible.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
Who can file Form 990-N (e-Postcard)?
- A tax-exempt organization other than a private foundation or political or foreign organization whose gross receipts are normally $50,000 or less.
- A Section 509(a)(3) supporting organization of a religious organization whose gross receipts are normally $5,000 or less.
Where can I file Form 990-N (e-Postcard)?
- Visit IRS.gov/990n
- Click on "Submit Form 990-N (e-postcard)" link
- "Sign In or Create a New Login.gov or IDMe Account" to file Form 990-N
Helpful information
- Publication 557, Tax-Exempt Status of Your Organization PDF
- Publication 4839, Annual Form 990 Filing Requirements for Tax-Exempt Organizations PDF
Related notices
- Letter 2802C
- CP120A notice
- CP136 notice
- CP136B notice
- CP137 notice
- CP137A notice
- CP137B notice
- CP209 notice