Form 990 Attachments: Restrictions on organizations filing electronically


What happens if an organization that files electronically attempts to include other types of attachments?

An incoming e-filed return will be rejected if it includes items other than the following that are permitted by the e-file system specifications:

  • list of subordinate organizations included in a group return, as required by the instructions to item H in the Form 990 heading;
  • letters regarding termination of tax-exempt status, as required by Schedule N PDF;
  • articles of merger or dissolution, resolutions, and plans of liquidation or merger, as required by Schedule N;
  • reasonable cause explanation for a delinquent return; and
  • a copy of the most recent audited financial statements of a hospital organization that files Schedule H PDF (Form 990), Hospitals.