Data-entry guidelines for 990 electronic returns

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MFA required for electronic filing

Effective May 3rd, the 2017 version of UltraTax CS requires multi-factor authentication (MFA) to access the electronic filing transmission feature in CS Connect.

Thomson Reuters is committed to proactively evolving our security features to help you protect your firm and your clients' data. For more information about multi-factor authentication, see Multi-factor authentication overview.

Attachments for exempt organization returns must be submitted electronically as XML documents. The following table describes the various IRS forms, schedules, and other attachments that are required for exempt organization returns and lists the UltraTax/990 input screens in which you can create these attachments. For additional information, see IRS Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.

Form / statement Form line reference XML document name UltraTax CS input screen
990 Return of Organization Exempt from Income Tax n/a IRS990 990
990-EZ Short Form Return of Organization Exempt from Income Tax n/a IRS990EZ 990
990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required to File Form 990 or 990-EZ n/a IRS990N 990
990-PF Return of Private Foundation n/a IRS990PF 990PF
Schedule A (Form 990 / 990-EZ) n/a IRS990ScheduleA SchA
Schedule B (Form 990 / 990-EZ / 990-PF) n/a IRS990ScheduleB View > Contributor / Officer > Contributor Information
Schedule C (Form 990 / 990-EZ) n/a IRS990ScheduleC SchC, SchC-2
Schedule D (Form 990) n/a IRS990ScheduleD Bal, Bal-2, Audit
Schedule E (Form 990) n/a IRS990ScheduleE SchE
Schedule F (Form 990) n/a IRS990ScheduleF Grants
Schedule G (Form 990 / 990-EZ) n/a IRS990ScheduleG Event, Event-2, Event-3, Event-4, SchG
Schedule H (Form 990) n/a IRS990ScheduleH Fac, Fac-2, Fac-3, SchH, SchH-2, SchH-3
Schedule I (Form 990) n/a IRS990ScheduleI Grants
Schedule J (Form 990) n/a IRS990ScheduleJ View > Contributor / Officer > Officer Information, SchJ
Schedule K (Form 990) n/a IRS990ScheduleK SchK
Schedule L (Form 990 / 990-EZ) n/a IRS990ScheduleL Ques
Schedule M (Form 990) n/a IRS990ScheduleM SchM
Schedule N (Form 990) n/a IRS990ScheduleN SchN
Schedule O (Form 990) n/a IRS990ScheduleO 990, PSA, Ques-3, SchO
Schedule R (Form 990) n/a IRS990ScheduleR SchR
Form 2220 Form 990-PF, Part VI, line 8 IRS2220 PenPF
Form 3115 n/a IRS3115 3115, 3115-2, 3115-3, 3115-4, 3115-5, 3115-6, 3115-7, 3115-8
Form 4562 Form 990-PF, Part I, line 19, col (a) IRS4562 Asset module / Even-2PF, Event-4, Exp-2, ExpPF, Rent-2
Form 8275 n/a IRS8275 n/a
Form 8275-R n/a IRS8275R n/a
Form 8868 n/a IRS8868 Ext, ExtPF
Form 8925 n/a IRS8925 n/a
Form 926 n/a IRS926 926, 926-2
Affiliate Listing Form 990 Box H(c) AffiliateListing 990
Compensation Explanation Form 990-EZ, Part IV CompensationExplanation View > Contributor / Officer > Officer Information
Reasonable Cause Explanation Form 990 / Form 990-EZ / Form 990-PF, Part VI, line 8 - FTF explanation ReasonableCauseExplanation 990 / PenPF
General Explanation Attachment n/a GeneralExplanationAttachment ELF
Transfers Re Personal Benefits Contracts Declaration Form 990-EZ, Part V TransfersPersonalBenefitsContractsDeclaration Ques-EZ
Employee Compensation Explanation Form 990-EZ EmployeeCompensationExplanation View > Contributor / Officer > Officer Information
Contractor Compensation Explanation Form 990-EZ ContractorCompensationExplanation SchJ
Affiliated Group List Schedule C, Part II-A AffiliatedGroupSchedule SchC
Explanation When Not Completing All Averaging Columns Schedule C, Part II-A, lines 2a through 2f AveragingAttachment SchC
Section 168(f)(1) Property Explanation Form 4562, line 15 Section168f1PropertyExplanationStatement Asset module / 4562
Gain or Loss on Sale of Other Assets Statement Form 990-PF, Part I, line 6a GainLossFromSaleOtherAssetsSchedule SchD
Sales of Inventory Statement Form 990-PF, Part I, line 10c SalesOfInventorySchedule Even-2PF
Other Income Statement Form 990-PF, Part I, line 11 OtherIncomeSchedule2 IncomePF
Legal Fees Statement Form 990-PF, Part I, line 16a LegalFeesSchedule ExpPF
Accounting Fees Statement Form 990-PF, Part I, line 16b AccountingFeesSchedule ExpPF
Other Professional Fees Statement Form 990-PF, Part I, line 16c OtherProfessionalFeesSchedule ExpPF
Taxes Expense Statement Form 990-PF, Part I, line 18 TaxesSchedule ExpPF
Depreciation Statement Form 990-PF, Part I, line 19 DepreciationSchedule Asset module / Even-2PF, ExpPF, Rent-2
Amortization Statement Form 990-PF, Part I, line 23 AmortizationSchedule Asset module / Even-2PF, ExpPF, Rent-2
Other Expenses Statement Form 990-PF, Part I, line 23 OtherExpensesSchedule ExpPF
Other Notes and Loans Receivables Form 990-PF, Part II, line 7 OtherNotesLoansReceivableShortSchedule2 BalPF
Investments Government Obligations Statement Form 990-PF, Part II, line 10a InvestmentsGovtObligationsSchedule BalPF
Investments Corporate Stock Statement Form 990-PF, Part II, line 10b InvestmentsCorpStockSchedule BalPF
Investments Corporate Bonds Statement Form 990-PF, Part II, line 10c InvestmentsCorpBondsSchedule BalPF
Investments Land, Building, and Equipment Statement Form 990-PF, Part II, line 11 InvestmentsLandSchedule2 BalPF
Investments - Other Statement Form 990-PF, Part II, line 13 InvestmentsOtherSchedule2 BalPF
Land, Buildings, and Equipment Statement Form 990-PF, Part II, line 14 LandEtcSchedule2 BalPF
Other Assets Statement Form 990-PF, Part II, line 15 OtherAssetsSchedule BalPF
Other Liabilities Statement Form 990-PF, Part II, line 22 OtherLiabilitiesSchedule BalPF
Other Increases Statement Form 990-PF, Part III, line 3 OtherIncreasesSchedule BalPF
Other Decreases Statement Form 990-PF, Part III, line 5 OtherDecreasesSchedule BalPF
Tax Under Section 511 Statement Form 990-PF, Part VI, line 2 TaxUnderSection511Statement ELF-2
Legislative Political Activities Explanation Statement Form 990-PF, Part VII-A, line 1a ExplanationOfLegisPoliticalActivities Ques-PF
Activities Not Previously Reported Explanation Form 990-PF, Part VII-A, line 2 ActivitiesNotPreviouslyReportedExplanation Ques-PF
Substantial Contributors Statement Form 990-PF, Part VII-A, line 8b ExplanationOfNonFilingWithAGStatement Ques-PF
Substantial Contributors Statement Form 990-PF, Part VII-A, line 10 SubstantialContributorsSchedule Ques-PF
Section 4942a Explanation Statement Form 990-PF, Part VII-B, line 2b Section4942aExplanationStatement Ques-2PF
Expenditure Responsibility Statement Form 990-PF, Part VII-B, line 5c ExpenditureResponsibilityStatement ELF-2
Compensation Explanation Form 990-PF, Part VIII, line 1 CompensationExplanation View > Contributor / Officer > Office Information
Employee Compensation Explanation Form 990-PF, Part VIII, line 2 EmployeeCompensationExplanation View > Contributor / Officer > Officer Information
Contractor Compensation Explanation Form 990-PF, Part VIII, line 3 ContractorCompensationExplanation Dist
All Other Program-Related Investments Statement Form 990-PF, Part IX-B, line 3 AllOtherProgramRelatedInvestmentsSchedule Dist
Reduction Explanation Statement Form 990-PF, Part X, line 1e ReductionExplanationStatement Dist
Cash Deemed Charitable Explanation Statement Form 990-PF, Part XII, line 3b CashDeemedCharitableExplanationStatement Dist
Applied To Prior Year Election Form 990-PF, Part XIII, line 4b AppliedToPriorYearElection Undist
Distribution From Corpus Election Form 990-PF, Part XIII, line 4c DistributionFromCorpusElection Undist
IRS Corporate Payment n/a IRSPayment ELF-2

Related topic: Entering data for 990 electronic returns overview

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