IRS CP299 Notice: Check Your Organization’s Annual Filing
Notice Instructions: If the required annual return or e-Postcard has not been filed, the IRS says to file as soon as possible.
A small organization still needs a clear filing record. Match the notice to the organization and year.
CP299 says your organization may need to file Form 990-N, the annual electronic notice known as the e-Postcard.
Read The IRS Guidance For CP299 · Source checked October 11, 2026.
What to Check Next
- Step 1: Check the organization, tax year, and prior filing records.
- Step 2: Confirm whether the organization qualifies for Form 990-N or must file another annual information return.
- Step 3: Use the IRS Form 990-N filing instructions if the e-Postcard applies. Keep the filing confirmation.
Common Questions About CP299
- Is CP299 A Tax Lien Subordination Notice?
- The IRS explanation concerns an organization’s annual filing, rather than lien subordination.
- Can Every Small Organization Use Form 990-N?
- Eligibility depends on the organization and its receipts. Check the IRS eligibility rules before choosing the e-Postcard.
Understand the Notice.
See the Bigger Picture.
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