From the Taxpayer First Act and effective July 1, 2019, all tax exempt organizations must electronically file the annual information returns and related forms. Included are:
- Form 990, Return of Organization Exempt from Income Tax.
- Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation. (Not due by e-file until 12-15-2020)
- Form 8872, Political Organization Report of Contributions and Expenditures.
- Form 1065, U.S. Return of Partnership Income (if filed by a Section 501(d) apostolic organization).
Form 990-EZ
For small exempt organizations, the legislation specifically allowed a transition time. For tax years ending on or before July 31, 2020, the IRS will accept either paper or electronic filing of Form 990-EZ. For tax years ending Aug. 31, 2020, and later, Forms 990-EZ must be filed electronically.
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