Part VI. Reinstatement After
0122 Inst 1024 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Automatic Revocation
Line 1. Answer “Yes” if your exempt status was automatically revoked under section 6033(j)(1) for failure to file required annual returns or notices for 3 consecutive years and you're applying for reinstatement.
Rev. Proc. 2014-11, 2014-3 I.R.B 411, provides procedures for seeking reinstatement of an organization's exempt status depending upon its size, the number of times it's been automatically revoked, and the timeliness of filing for reinstatement. Review the revenue procedure to determine which section applies to you.
Line 1a. Select the section of Rev. Proc. 2014-11 under which you're applying for reinstatement.
! automatically revoked more than¶
CAUTION once, you're not eligible for
reinstatement under Section 4; however, you may apply for reinstatement under Section 5, Section 6, or Section 7.
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