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.

Original due date
Due date after extension
Days latedays
2026 daily penalty rateper day
Cap for this returnUSD
Penalty on the organizationUSD
Penalty on the responsible officerUSD
Automatic revocation date
Free above: every calculation, unlimited, no key.
Full version: export every organization you check to a CSV the board can file, and set browser alarms that fire 60 and 14 days before each Form 990 due date.
$60 once · one licence key per person or team seat · 7-day full refund. A CPA-prepared Form 990 is quoted at $500-$2,500 per return (GivingArc 2026 pricing guide).
Get CSV export and due-date alarms
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.

Get the complete version $60

This page is the working piece. The full pack has everything below.

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

A CPA-prepared Form 990 is quoted at $500-$2,500 per return (GivingArc 2026 pricing guide). This clock is $60 once.

Buy the full version — $60

Questions people ask

What does this actually work out for me?

You enter six things: fiscal year end, gross receipts, the date you expect to file, whether Form 8868 went in on time, how many earlier years were never filed, and whether the IRS issued a written demand. It returns eight figures: original due date, extended due date, days late, the 2026 daily rate, the cap, the penalty on the organization, the penalty on a named officer, and the revocation date.

Who is this built for?

Volunteer treasurers, part-time bookkeepers and executive directors at US 501(c)(3) organizations who file Form 990 or 990-EZ and have just realised a deadline slipped. It is also used by board members who want the exposure number in the minutes before they vote to approve a late filing.

Why is a free chatbot not enough here?

The IRC 6652(c) amounts are inflation-adjusted every year, so answers trained on older material still quote a 20 per day rate and the wrong large-filer line. For returns filed in 2026 the threshold is 1309500 in gross receipts, the rates are 25 and 130 per day, and the large-filer cap is 65000.

What is free and what needs the key?

Every calculation is free, unlimited, with no watermark and no lockout. The 60 dollar key adds two things on a different axis: a CSV export of every organization you have checked, so the numbers can go into a board file, and browser alarms that fire 60 and 14 days before each due date you saved.

What would this cost me otherwise?

A CPA-prepared Form 990 is quoted at 500 to 2,500 dollars per return in 2026 pricing guides, and a delinquent-filing cleanup sits above that because the preparer must rebuild several years. The exposure itself is capped at 65000 for a large filer, or the lesser of 13000 and five percent of receipts otherwise.

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