Exempt organizations annual reporting requirements - Filing procedures: Certain organizations required to file electronically


Which tax-exempt organizations are required to file returns electronically?

Effective for tax years beginning after July 1, 2019, the Taxpayer First Act, Pub. L. No. 116-25 Section 2301, requires organizations exempt from taxation under section 501(a) 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. This IRS news release contains a summary of e-filing requirements.

For tax-exempt organizations filing a return for a tax year beginning before July 2, 2019 (which includes calendar year 2019 Forms 990), prior e-filing requirements still apply. Required electronic filing for calendar year filers will apply for tax years beginning in 2020 and later.

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