The new law affects tax-exempt organizations in tax years beginning after July 1, 2019. The Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms. Required e-filing of Forms 990, 990-EZ, 990-PF, 990-T, and 4720 for tax years beginning after July 1, 2019 See e-Postcard (Form 990-N) for more information about this requirement and a link to the filing system. This filing requirement applies to tax periods beginning after December 31, 2006, and may apply to organizations that previously were not required to file returns. Small tax-exempt organizations (those normally with annual gross receipts up to $50,000 may be required to file an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. Form 8868, Application for Extension of Time To File an Exempt Organization Returnįorm 990-N (e-Postcard) - Annual electronic filing requirement for small tax-exempt organizations.Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns (extension form for Form 1120-POL).Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.Income Tax Return of Political Organizations Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e).Form 990-PF, Return of Private Foundation. Form 990-EZ, Short Return of Organization Exempt from Income Tax.Form 990, Return of Organization Exempt from Income Tax.Charities and nonprofits can file the following forms electronically through an IRS Authorized e-File Provider. Electronic filing provides fast acknowledgement that the IRS has received the return and reduces normal processing time, making compliance with reporting and disclosure requirements easier.
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