Field size limitations 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.

UltraTax CS enables you to enter as much information as will print in the fields on the federal exempt organization forms. However, the IRS allows only a certain number of characters in the fields of an electronically filed return. In some cases, the maximum number of characters you can enter in an UltraTax CS field is more than the maximum number of characters the IRS allows for that field in an electronically filed return. If you enter too many characters in a field, UltraTax CS truncates the text as necessary in the electronic file.

The following table lists the fields that are affected by this difference in field size, the screens which those appear, the number of characters UltraTax CS allows, the number of characters the IRS allows, and the destination of the information on the form. Input screen fields are listed first, followed by noncalculating forms (if applicable).

If you are filing an electronic return for a client, make sure the number of characters in the fields listed in the table that follows does not exceed the number of characters listed in the # of char in ELF column. If any of these fields exceeds the maximum number of characters allowed by the IRS, UltraTax CS automatically limits the information in that field within the electronic file. 

Screen ID or location Field(s) # of char in UltraTax CS # of char in ELF Destination
3115 Description of other type of change and citation of IRS guidance Unlimited 100 Form 3115, Page 1, Part 1, line 1(b)
4565 or Asset tab Listed property detail: Description of property (in statement dialog) 45 20 Form 4562, lines 26a and 27a
4562 or Asset tab Amortized property detail: Description of property (in statement dialog) 45 20 Form 4562, line 42a
8275 (a non-calculating form) Item of Group of Items 24 20 Form 8275, Part I, lines 1(b), 2(b), 3(b), 4(b), 5(b), and 6(b)
8275 (a non-calculating form) Internal Revenue Service Center where the pass-through entity filed its return 26 12 Form 8275, Part III, line 4
8275-R (a non-calculating form) Item of Group of Items 24 20 Form 8275-R, Part I, lines 1(b), 2(b), 3(b), 4(b), 5(b), and 6(b)
8275-R (a non-calculating form) Internal Revenue Service Center where the pass-through entity filed its return 26 12 Form 8275-R, Part III, line 4

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