990-US ELF: Electronic filing FAQs

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Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.

The following includes answers to common questions about electronic filing.


Do I need to file an application to file returns electronically?

How many years of returns does the IRS support for electronic filing?

How is the name control determined?

Which IRS publications should I review for UltraTax/990 electronic filing?

How do I sign a return that is being filed electronically?

How does UltraTax CS warn against entering data in a return after the return's electronic file has been created and is ready for transmission?

FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR)

How do I extend FinCEN Form 114 (FBAR)?

Do I need to register with the BSA E-File System to file FBAR / FinCEN Form 114 through UltraTax CS?

How do I suppress the FinCEN Form 114 (FBAR) electronic file?

Can prior-year FinCEN Forms 114 be electronically filed using UltraTax CS?


Can I electronically file 990 extensions?

How do I create a batch of electronic extensions?

PDF attachments

Which forms can I attach as a PDF file to the electronic file?

How do I attach a Portable Document Format (PDF) file to the electronic file?


Do states have electronic filing application requirements?

Previously filed returns

Can I electronically file amended returns?

What should I do if I have electronically transmitted a return within the last 24 to 48 hours and have not yet received an acknowledgment from the IRS?

How many days do I have to resubmit an electronically filed return or extension if the return or extension was rejected by the IRS?

What do I need to consider when resubmitting an electronically filed return or extension?

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