Delinquent 990-Ns cannot be filed. File current year. As long as 3 years have not elapsed since last filing the entity is good to go.

Thank you- unfortunately, 3 years has passed and they have reapplied for the exempt status. Is current year all that is needed?

Check the IRS website for reinstatement requirements. I just filed for an entity that files 990. They had to file all back 990s.

Your client might need to file 990EZ since 990-N is not an option.

ah. makes sense. thank so much for the direction. first time with a non-profit 🙂