Tag Archives: e-file

E-Filing 990s Now Required

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.

Click here to figure out which form you need to file.