Some section 501(c)(21) trusts may also be required to file Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953.Įlectronic Form 1024-A. Section 501(c)(21) trusts can no longer file Form 990-BL and will file Form 990 (or submit Form 990-N, if eligible) to meet their annual filing obligations under section 6033. Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, will be a historical form beginning with tax year 2021.
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More information on software providers is available on the Exempt Organizations Modernized e-File (MeF) Providers page.įor more information, go to IRS: Recent legislation requires tax exempt organizations to e-file forms. The transitional relief applicable to the Form 990-EZ under which the IRS accepted either paper or electronic filing of Form 990-EZ applied only for tax years ending before July 31, 2021. Form 990, Return of Organization Exempt From Income Tax, and Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, for tax years ending July 31, 2020, and later MUST be filed electronically.įorm 990-EZ, Short Form Return of Organizations Exempt from Income Tax, for tax years ending July 31, 2021, and later MUST be filed electronically. Organizations other than private foundations that are required to file Form 4720 are encouraged, but not required, to file Form 4720 electronically.įorms 990, 990-EZ, & 990-PF e-filing. As described below, in 2021 the IRS announced e-filing is required for these forms as described below.įor Form 990-T, any 2020, and any future year Form 990-T with a due date on or after April 15, 2021, must be filed electronically and not on paper.įor Form 4720, any 2020, and any future year, Form 4720 filed by a private foundation with a due date on or after July 15, 2021, must be filed electronically and not on paper. In 2020, the IRS continued to accept paper Form 990-T, Exempt Organization Business Income Tax Return, and Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code, pending conversion into electronic format. The new law affects tax-exempt organizations in tax years beginning after July 1, 2019.įorms 990-T & 4720 are available for e-filing in 2022. The Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms. Also, organizations requesting determinations under Section 521 are now able to use the electronic Form 1024 instead of Form 1028, Application for Recognition of Exemption Under Section 521. 01-2018) and letter applications however, after April 4 the Form 1024 must be submitted electronically. The IRS will provide a 90-day grace period during which it will continue to accept paper versions of Form 1024 (Rev. Instead, these requests must be made on the electronic Form 1024.
As of January 3, 2022, Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521, is available for electronic filing on Pay.gov. Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page.Įlectronic Form 1024. The IRS has created a page on IRS.gov for information about Publication 557, at IRS.gov/pub557.