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Exempt Organizations e-File - Suitability Checks for Large Taxpayers

If a tax-exempt organization meets the definition of large taxpayer will IRS perform the suitability checks discussed in Publication 3112?

No, these suitability checks are not performed on tax-exempt organizations meeting the definition of large taxpayer, or the responsible official, delegated official, corporate officer or principals of the firm because they are required to e-File their return and do not prepare returns for profit.  IRS only performs the suitability checks discussed in Publication 3112 on applicants that prepare returns for profit.


Page Last Reviewed or Updated: 15-Dec-2016