e-File Requirements

An exempt organization with a tax year beginning on or after July 1, 2019, Public Law 116-25, Section 3101 requires that returns be filed electronically (where supported*). This requirement applies to Forms 990, 990-PF, 990-EZ, and 990-T.

There are several listed consequences to not e-filing or filing a return. If there is an e-filing requirement for the organization and the return is paper-filed, the instructions state that "... the organization is considered not to have filed its return..." In addition, "if an organization does not file as required for three consecutive years, it automatically loses its tax-exempt status." See the 990 Instructions and IRS Annual Filing and Forms page for details.

*Paper-Filing

The IRS Modernized e-File System only supports electronic filing for the current tax year and two prior tax periods. If attempting to e-file a return for a year that is not available through the MeF system, the return must be paper-filed, regardless of the e-file requirements detailed above.

When paper-filing an older tax year, the IRS recommends that you write at the top of page 1 of the return, The IRS no longer accepts electronic filing of the tax year [YEAR] returns. To aid in IRS processing, on the outside of the envelope you may want to also include a note as to what is contained inside. For example, [YEAR] Form 990.

If paper-filing due to an unresolvable reject, be sure to include a copy of the reject acknowledgment with the paper-filed return. On the outside of the envelope, write [YEAR] Form 990 [REJECT CODE].

Mailing Address:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0027