Non-Profits Take Note!

Electronic filing mandate for Forms 990 and 990-PF
Effective for tax years beginning after July 1, 2019, the Taxpayer First Act requires organizations exempt from taxation to file their annual Form 990 and Form 990-PF returns electronically, unless covered by one of the exceptions listed in the form instructions. Form 990-EZ filers are required to file electronically for tax years ending July 31, 2021, and later. IRS will be sending an educational letter (Letter 6194) to organizations that filed paper Forms 990 or 990-PF prior to 2019. There is no need to reply to the letter.