Exempt Organizations e-File - Technical Requirements


How do I submit an electronic return? Does a tax-exempt organization need special software to file an electronic return?

Returns and extensions are filed electronically through an approved IRS 990 e-File Provider. For a complete list of IRS approved e-File providers, go to e-File for Charities and Nonprofits, then click on Approved IRS 990 e-File Provider. Electronically filed returns will be accepted from either third parties or directly from tax-exempt organizations.  This Web page is continuously updated as new providers are approved, and includes links to companies that offer e-filing software for charities and non-profits. Tax-exempt organizations that purchase tax preparation software and prepare their own return should discuss the various electronic filing options with their software vendor as soon as possible.

If the tax-exempt organization uses a tax professional to prepare the return, it does not need special software to file electronically.  The tax-exempt organization’s tax professional will need to use software approved for electronic filing, and will also need to be an IRS Electronic Return Originator.

Tax professionals who plan to file Forms 990, 990-EZ, 990-PF or 1120-POL electronically must submit a new or revised electronic IRS e-File application.  This is a one-time registration process and you must apply at least 45 days before you plan to electronically file.  Log on to efile; click on e-Services, and then Registration Services.

Tax-exempt organizations that meet the definition of large taxpayer can file their own returns.  See Section D of these FAQs.