New e-Filing Requirements
for Tax-Exempt Organizations
The Internal Revenue Service (IRS) has announced a requirement for tax-exempt organizations to electronically file federal tax returns. This new law, the Taxpayer First Act, will affect Forms 990 and 990-PF for tax years beginning after July 1, 2019.
For organizations filing Forms 990-EZ, 990-T, or 4720, the electronic filing mandate will affect tax years beginning after July 1, 2020.