Form limitations for 990 electronic filing

Alerts and notices

For this tax year, the IRS does not accept returns for electronic filing under the following conditions.

Exclusions to electronic filing for Forms 990 and 990-EZ

  • Returns from organizations not recognized as exempt (application for exemption pending, etc.)
  • Name change returns
  • Returns showing a change in accounting period
  • Short-period returns (except short-period final returns)
  • Early filed returns (filed before end of tax year, except final returns)
  • Returns with tax periods ending prior to December 2016

Exclusions to electronic filing for Form 990-PF

  • Returns from organizations not recognized as exempt (application for exemption pending, etc.)
  • Foreign private foundations
  • Name change returns
  • Short-period returns (except for short-period final returns)
  • "Limited" Forms 990-PF
    "Limited" Forms 990-PF are filed by organizations that originally received advance rulings as public charities but were later determined to be private foundations.
  • 507(b)(1)(A) terminations
  • Foundations in 60-month terminations
  • Returns with tax periods ending prior to December 2016
  • Short-period returns (except short-period final returns)

Exclusions to electronic filing for Form 990-N (e-postcard)

  • Returns from organizations not recognized as exempt (application for exemption pending, etc.)
  • Returns with attachments
  • Organizations required to file the following:
    • Form 990
    • Form 990-EZ
    • Form 990-PF
    • Form 1120-POL
  • Organizations that are included in a group return
  • Section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ. Note that this filing requirement does not apply to churches, their integrated auxiliaries, church conventions, or associations of churches.
  • Short-period returns (except short-period final returns)

    Note: Initial 990-N calendar filers should list their Tax Year beginning as January regardless of the actual first month of operation.

  • Returns with tax periods ending prior to December 2015

Exclusions to electronic filing for Form 8868

Extensions for Form 8870

Related topic: Entering data for 990 electronic returns overview