My organization is required to e-File its Form 990 but can't because it changed its name. Do we have to request a waiver from the requirement to e-File the Form 990? No. You do not have to request a waiver from the requirement to e-File because your inability to file is a limitation of the e-File system. However, after you file your return on paper, you will receive a notice from the IRS which has been automatically generated asking the organization to e-File. You do not have to respond to this notice, because it will be closed out and you will receive a closing letter. Be sure that you include the required supporting material for a change of name with your paper return. (See Change of Name - Exempt Organizations). If you have previously reported a change of name, you may wish to confirm with Customer Account Services that we have updated your organization's name in our records before attempting to e-File.