Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

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

Form 990 Attachments: "White paper attachments" and similar techniques not permitted

Some Form 990 software, used to prepare paper filings, transfers all narrative information that does not fit on the core form or schedules onto Schedule O. Other software permits this information to be reported, for paper filings, in separate statements or white paper attachments that are not a part of the Form 990. May either method be used when filing a paper Form 990?

Only certain documents may be attached when filing the Form 990 (see Permitted and Impermissible Attachments).  A reasonable cause explanation for a late-filed return must be made in a separate attachment, rather than in Schedule O, because such explanation would be publicly disclosed if included in Schedule O.