990N for missed prior year

[schirallicpa]

I'm finding conflicting information on this.  A former np client called after they received a notice for not filing 990N.  I just went online and filed their 2019 990N, but it won't let me go to a prior year.  Seeing some information to paper file a 990N and some info to efile prior year.  And seeing that IRS doesn't care if you miss a year.  (Which is hard to believe.)  Client says the letter does not indicate penalty for not filing but basically asking if they went out of business.  

 

[ILLMAS]

Did you file, 2018 and prior years for them?

[schirallicpa]

I filed 2017 online in early 2018.  Then they decided giving me 50 bucks to do this for them was too much to handle and told me they would take care of it.  So 2018 and 2019 were not filed on time.   2018 is the year that I'm trying to figure out what to do.  I just filed the 2019 online but couldn't do a 2018.

 

[Gail in Virginia]

There is no penalty for filing late, and the only penalty is for missing three years in a row, upon which the tax exempt status is revoked.  So if you filed 2017 and 2019, I would wait to see if you hear from IRS about 2018. 

[schirallicpa]

  We will lay low.  Thank you