Form 990 penalty and auto-revocation clock (2026 rates)

Your due date, your days late, the 2026 IRC 6652(c) penalty, and the date your exemption disappears.

Fiscal year end YYYY-MM-DD Gross receipts for that year USD Date the return is (or will be) filed YYYY-MM-DD Form 8868 extension Consecutive earlier years with no return filed years IRS written demand to a named officer

Original due date	—
Due date after extension	—
Days late	—	days
2026 daily penalty rate	—	per day
Cap for this return	—	USD
Penalty on the organization	—	USD
Penalty on the responsible officer	—	USD
Automatic revocation date	—

Due date from your fiscal year end
Applies the 15th-day-of-the-5th-month rule, so a 2025-12-31 year end returns 2026-05-15, and adds the six months a timely Form 8868 buys you.

2026 large-filer test and daily rate
Gross receipts over 1309500 put the organization on the 130 per day rate with a 65000 cap for that return; at or below it the rate is 25 per day capped at the lesser of 13000 or five percent of gross receipts.

The penalty your board will actually see
A 1450000 receipts organization that files 130 days late owes 16900 for that return, which the clock shows before you sign anything.

Officer penalty after a written demand
Adds the IRC 6652(c)(1)(B) 10 per day personal penalty, capped at 6500 per return, once the IRS has issued a written demand to a named officer or director.

Automatic revocation date
Counts the consecutive unfiled years and returns the IRC 6033(j) date on which exemption is revoked, which for two prior missed years is 2026-05-15.

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