990 IRS filing deadlines & electronic filing information

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MFA required for electronic filing

Effective May 3rd, the 2017 version of UltraTax CS requires multi-factor authentication (MFA) to transmit e-files from CS Connect. Find out more.

This topic provides electronic filing opening day information and information about relevant due dates for 990 returns.

Note:

  • For filing deadlines and other information related to 990 electronic filing, refer to IRS Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.
  • We recommend that preparers transmit electronic files to Thomson Reuters at least one hour before the filing deadline.
  • The IRS considers returns that are re-filed electronically during the applicable time frame to be timely-filed returns.
  • The grace period starts at the time of the rejection and is never extended for weekends, holidays, or end-of-the-year cutoff.
  • If a rejected return cannot be retransmitted electronically, see Resubmitting electronically filed returns and extensions (FAQ).
Date Event
1/8/18

IRS begins accepting 990 electronic tax returns.

Note: There is no final date for the transmission of electronic 990 returns. You can continue to use 2016 and 2015 UltraTax CS and the IRS Modernized e-File (MeF) program to file returns that require 2016 and 2015 federal forms.

4/17/18

Due date for timely-filed calendar-year-end Form 8868 extensions for Form 990-T (IRAs, employee trusts, ESAs, and MSAs), and Form 114, Report of Foreign Bank and Financial Accounts (FBAR) to FinCEN.

Note: You will have 5 calendar days after the initial date on which a Form 8868 extension electronic file is transmitted to receive approval on a rejected extension. This grace period does not apply to Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

5/15/18

Due date for timely filed calendar-year-end 990, 990-EZ, 990-N, and 990-PF returns and Form 8868 extensions for Forms 990, 990-EZ, 990-PF, 4720, and 990-T.

Note: You will have 10 calendar days after the initial date on which a Form 990 electronic return is transmitted to receive approval on a rejection. You will have five calendar days after the initial date on which a Form 8868 extension electronic file is transmitted to receive approval on a rejected extension.

10/15/18

Due date for transmission of Form 114, Report of Foreign Bank and Financial Accounts (FBAR) to FinCEN on extension.

11/15/18

Due date for transmission of calendar-year-end 990, 990-EZ, and 990-PF returns on extension.

Note: You will have 10 calendar days after the initial date on which a Form 990 electronic return is transmitted to receive approval on a rejection. 

For more information about electronic filing deadlines, see the Product News section of the UltraTax CS Home Page.

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