Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Exempt Organizations e-File - Failure to Comply with Electronic Filing Requirement

What happens if a tax-exempt organization required to e-File fails to comply with the requirement to file electronically?

Tax-exempt organizations that are required to file electronically but do not are deemed to have failed to file the return.  This is true even if a paper return is submitted.  For organizations with gross receipts exceeding $1 million, the penalty for non-filing is $100 for each day the failure continues, up to a maximum of $50,000 per return.  The penalty begins on the due date of the return.

In addition, the person responsible for non-filing will be charged a penalty of $10 a day up to a maximum of $5,000, unless he or she shows that not complying was due to reasonable cause.