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 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.

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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