Electronic filing provides fast acknowledgement that the IRS has received the return, reduces normal processing time, making compliance with reporting and disclosure requirements easier. Charities and non-profits can file the following forms electronically through an Approved IRS 990-efile Provider.
- Form 990, Return of Organization Exempt from Income Tax
- Form 990-EZ, Short Return of Organization Exempt from Income Tax
- Form 990-PF, Return of Private Foundation
- Form 990-N (e-Postcard)
- Form 8868, Application for Extension of Time To File an Exempt Organization Return
- Form 1120-POL, U.S. Income Tax Return of Political Organizations
- Form 7004 (extension form for the 1120-POL)
Exempt organizations will be able to electronically file the revised Form 990 beginning in January 2009. Organizations should check with their software provider to ensure the availability of the revised 990.
e-Postcard (Form 990-N) - Electronic Filing Requirement for Small Tax-Exempt Organizations - Annual Electronic Notice: Small tax-exempt organizations (those normally with annual gross receipts up to $25,000) may be required to file an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. This filing requirement applies to tax periods beginning after December 31, 2006; and may apply to organizations that previously were not required to file returns.
See e-Postcard (Form 990-N) for more information about this requirement and a link to the filing system.
Required e-filing of Forms 990 and 990-PF for certain large tax-exempt organizations - For tax years ending on or after December 31, 2006, exempt organizations with $10 million or more in total assets may be required to e-file if the organization files at least 250 returns in a calendar year, including income, excise, employment tax and information returns. (See the example below.) Private foundations and non-exempt charitable trusts are required to file Forms 990-PF electronically regardless of their asset size, if they file at least 250 returns annually. The electronic filing requirement does not apply to Form 8868. Part 1 of Form 8868 for the automatic three month extension can be filed electronically or by paper.
Example of an organization meeting the electronic filing requirement: If a tax-exempt organization having $10 million in total assets has 245 employees, it must file Form 990 electronically because each Form W-2 and quarterly Form 941 is considered a separate return. Therefore, the organization in this example would file a total of 250 returns (245 W-2's, four 941's, and one 990).
Large tax-exempt organizations that prepare their own returns can be authorized by the IRS as "Large Taxpayer" to file their own return electronically, or use a tax professional who is an IRS Authorized e-file Provider. Publication 4163, Modernized e-file (MeF) Information for Authorized IRS e-file Providers for Business Return, contains an addendum section for the Large Taxpayer filing their own return. The addendum contains important information and includes step-by-step instructions on how to complete the necessary registration and IRS e-file application.
Requesting a Waiver from Required e-filing
Notice 2005-88 establishes criteria under which tax-exempt organizations can request waivers from the electronic filing requirement:
Electronic filing through the Modernized e-File (MeF) system also supports a Fed/State program that consists of a single point of submission and retrieval for all registered transmitters and State agencies. This Fed/State initiative includes Corporations, Partnerships and Exempt Organizations. Additional MeF information can be found in Publication 4163 and Publication 4164.
Filing schemas, publications, user guides for software developers and transmitters, and others interested in technical details are also available.
Information for Tax Professionals
Tax professionals who plan to file Forms 990, 990-EZ, 990-PF or 1120-POL electronically must submit a new or revised electronic IRS e-file application using the electronic e-services application. This is a one-time registration process and you must apply at least 45 days before you plan to file electronically.
Electronic Federal Tax Payment System (EFTPS)
Pay all of your taxes electronically using EFTPS. Once you are enrolled, you can pay all types of taxes year-round. EFTPS is a free electronic payment option available to pay all Federal taxes electronically. Log on to eftps.gov or call 1-800-555-4477.
Contact IRS for More Information
If you need additional information about electronic filing that you have not found on this Web site, IRS provides an e-mail address where interested parties can submit e-file questions concerning tax-exempt organizations. Questions about electronic filing of Forms 990, 990-EZ, 990-PF, 990-N or 8868 for tax-exempt organizations can be e-mailed to email@example.com. Note: This e-mail address is for exempt organization electronic filing related questions only, not account or tax law questions. Do not send forms of any kind to this e-mail address.
While individual responses may not be possible due to the volume of questions submitted, IRS will post answers to frequently asked questions on this site.
The following toll-free numbers are provided for Charities and Non-Profits having account, tax law, or technical questions.
Additional Resources & Links
Frequently Asked Questions
Tax Information for Charities & Non-profits
Modernized e-File Home Page
Electronic Federal Tax Payment System (EFTPS)
e-file for Business and Self-Employed Taxpayers
e-file for Tax Professionals
e-file for Software Developers & Transmitters
IRS e-Help Desk - 1-866-255-0654
Need Help Completing Forms 990/990-EZ? Call 1-877-829-5500