Exempt Organizations e-File - Eligibility and Availability
What is e-File for charities and nonprofits (tax-exempt organizations)?
IRS Modernized e-File (MeF) is the name for the electronic filing system for certain tax and information returns. When a nonprofit organization e-files, it sends its information return data to IRS electronically instead of on paper forms. MeF is a web-based system allowing electronic filing through the Internet. MeF uses the widely accepted eXtensible Markup Language (XML) format, a standardized way of identifying, storing and transmitting data. MeF currently accepts filings through IRS' existing Electronic Management System (EMS).
Exempt organizations can e-file:
- Form 990, Return of Organization Exempt from Income Tax;
- Form 990-EZ, Short Form Return of Organization Exempt from Income Tax;
- Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation;
- Form1120-POL, U.S. Income Tax Return for Certain Political Organizations;
- Form 8868, Application for Extension of Time to File an Exempt Organization Return; and
- Form 7004, Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns (the extension form associated with the 1120-POL).
Certain tax-exempt organizations are required to electronically file as explained in these FAQs. With a few exceptions, most tax-exempt organizations that file Forms 990, 990-EZ, 990-PF or 1120-POL can file electronically. Form 990-T, Exempt Organization Business Income Tax Return, is not yet available for electronic filing.
IRS e-file is available to tax-exempt organizations that prepare and/or transmit their own returns and to those that rely upon a tax professional to prepare and/or transmit their returns.