Delayed Filing Season for Certain Tax-Exempt Hospital Organizations
Tax-exempt organizations that operate one or more hospital facilities (hospital organizations) that are required to file Form 990, Return of Organization Exempt From Income Tax, Schedule H (Hospitals) are to delay filing their 2010 Forms 990 until July 1, 2011 or later.
The delay does not apply to any other tax-exempt organization required to file Form 990.
The delay does not apply to Form 990-T, Exempt Organization Business Income Tax Return.
Certain Hospital Organizations Granted Automatic Extension
Hospital organizations with original 2010 tax year filing due dates before August 15, 2011 will be granted automatic three-month extensions of time to file their Forms 990 without having to file Forms 8868, Application for Extension of Time To File an Exempt Organization Return.
Delay Applies to Electronic and Paper Returns
Hospital organizations are to delay filing regardless of whether the hospital organization files an electronic return or a paper return.
The IRS encourages filers to use electronic return filing as a quick, easy, safe and accurate alternative to filing their return on paper, even if the filer is not already required to file electronically.
No Late Filing Penalties for Filing before Extended Due Date
No late filing penalties will apply to tax year 2010 Forms 990 (with Schedule H attached) filed by hospital organizations on or before their extended due dates.
If a hospital organization determines that additional time beyond the automatic three-month extension period is needed to file its Form 990, the hospital organization may request an additional (not automatic) three-month extension of time to file by properly completing, signing, and filing Form 8868, Application for Extension of Time to File an Exempt Organization Return, Part II, by the extended due date of the return.
A hospital organization may receive no more than six months extension of time to file for its 2010 tax year (one automatic three-month extension and one additional (not automatic) three-month extension).
For More Information
For more information about the new requirements for tax-exempt hospital organizations and other Affordable Care Act provisions see:
- FAQs about the Delayed Filing Season for Certain Tax-Exempt Hospital Organizations
- Announcement 2011-20
- New Requirements for 501(c)(3) Hospitals under the Affordable Care Act
- Affordable Care Act Tax Provisions
- Affordable Care Act Tax of 2010: News Releases, Multimedia and Published Guidance