Form 990 Attachments: Restrictions on organizations filing electronically
What happens if an organization that files electronically attempts to include other types of attachments?
An incoming e-filed return will be rejected if it includes items other than the following that are permitted by the e-file system specifications:
- list of subordinate organizations included in a group return, as required by the instructions to item H in the Form 990 heading;
- letters regarding termination of tax-exempt status, as required by Schedule N;
- articles of merger or dissolution, resolutions, and plans of liquidation or merger, as required by Schedule N;
- reasonable cause explanation for a delinquent return; and
- a copy of the most recent audited financial statements of a hospital organization that files Schedule H (Form 990), Hospitals.