Check your application processing time and find out when to contact us for the status of your Form 1023-EZ, 1023, 1024, 1024-A, or 8940. On this page What to expect after you submit your applicationCheck if your application is approvedExpediting your application Check application processing timesIf you haven’t received a determination letterIf your Form 990 is due and you haven’t received an approval letterIf you submit Form 1023-EZ when you’re not eligibleIf your Pay.gov fee is rejectedWhen and how to contact us What to expect after you submit your application We assign applications for exemption and miscellaneous determination requests to exempt organization specialists for review. If your application is complete and we don’t need more information, you may receive an approval letter in the mail without any further contact from us. If we need more information before making a determination, we’ll contact you or your authorized representative by phone or mail. Check if your application is already approved Check if your approval letter has posted on Tax Exempt Organization Search (TEOS). The letter may appear on TEOS before you receive the determination letter by mail. Expediting your application Form 1023-EZ can’t be expedited. In certain cases, other applications may be expedited. This means we’ll process them ahead of others. Check application processing times Find the current processing time for the form you submitted. Expand/Collapse all Form 1023-EZ When processing is complete, you’ll generally get a determination letter. However, if you aren’t eligible to file Form 1023-EZ, we will reject your application and send you a rejection letter. If you submitted before May 7, 2024: We are currently reviewing Form 1023-EZ applications submitted before May 7, 2024. We issue 80% of Form 1023-EZ application determinations within 22 days. Note: Even if your Form 1023-EZ is complete, we may need more information. If your application requires more information or further review, we'll contact you by phone or by mail. We issue 80% of application determinations requiring further review within 120 days. We’re currently reviewing Form 1023-EZ applications requiring additional review submitted on November 28, 2023. If you submitted after May 7, 2024: Your application has not yet been assigned. Please check back later. Don’t contact us at this time because we can’t provide a status of your application. Form 1023 When processing is complete, you’ll generally get a determination letter. If you submitted on or before August 17, 2023: Your application is being reviewed. We issue 80% of Form 1023 application determinations within 191 days. If you submitted after August 17, 2023: Your application has not yet been assigned. Please check back later. Don’t contact us at this time because we can’t provide a status of your application. Form 1024 When processing is complete, you’ll generally get a determination letter. If you submitted on or before August 28, 2023: Your application is being reviewed. We issue 80% of Form 1024 application determinations within 210 days. If you submitted after August 28, 2023: Your application has not yet been assigned. Please check back later. Don’t contact us at this time because we can’t provide a status of your application. Form 1024-A When processing is complete, you’ll generally get a determination letter. If you submitted on or before August 28, 2023: Your application is being reviewed. We issue 80% of Form 1024-A application determinations within 229 days. If you submitted after August 28, 2023: Your application has not yet been assigned. Please check back later. Don’t contact us at this time because we can’t provide a status of your application. Form 8940 When processing is complete, you’ll generally get a determination letter. If you submitted on or before August 23, 2023: Your request is being reviewed. We issue 80% of Form 8940 determinations within 215 days. If you submitted after August 23, 2023: Your application has not yet been assigned. Please check back later. Don’t contact us at this time because we can’t provide a status of your application. If you haven’t received a determination letter Many factors affect processing times, including the number of applications we receive and staffing levels. Each year we receive over 115,000 applications for tax-exempt status and other determinations and we process them in the order we receive them. Case-specific factors may also make certain applications more complex, requiring additional time. If your Form 990 is due and you haven’t received an approval letter You must file your annual return (for example, Form 990) even if you haven’t received a determination letter. Check the box on page 1 of Form 990 or 990-EZ that your application for exempt status is pending. If applicable, include any appeal of a proposed adverse determination. If you have over $1,000 in unrelated business income, you must also file Form 990-T, Exempt Organization Business Income Tax Return. If you submit Form 1023-EZ when you’re not eligible Before you submit Form 1023-EZ, review the Form 1023-EZ Eligibility Worksheet and attest that you meet the requirements. If you misrepresent or fail to disclose a material fact, it may adversely affect your reliance on any favorable determination letter received. If you submit Form 1023-EZ and we determine that you are not eligible to file Form 1023-EZ, we will reject your application. You will receive a letter that explains why you aren’t eligible to file Form 1023-EZ. If your Pay.gov application fee is rejected You’ll get a notice that a new user fee is required with steps to resubmit. When and how to contact us Contact us about your application status only if you submitted your application before the current processing times and your approval letter isn’t listed on Tax Exempt Organization Search (TEOS). If you contact us, have this information ready: Organization’s name Organization's employer identification number (EIN) Form you submitted (for example, Form 1023) Date you submitted the application (the date on your Pay.gov email confirmation) You must be an officer or director authorized to represent the organization. If you’re a tax professional, you may need to submit a valid Form 2848, Power of Attorney and Declaration of RepresentativePDF or Form 8821, Tax Information AuthorizationPDF. You may call, fax, or mail an inquiry about your application. We don’t accept emails. Phone - 877-829-5500 Fax - 855-204-6184 Mail Internal Revenue Service EO Determinations Attn: Manager, EO Correspondence PO Box 2508 Room 6-403 Cincinnati, OH 45202 Express and overnight delivery Internal Revenue Service Room 6-403 Attn: Manager, EO Correspondence 550 Main Street Cincinnati, OH 45202 Related Applying for tax-exempt status Tax-Exempt Status for Your Organization, Publication 557PDF Tax law compliance before exempt status is recognized
