Form limitations for 990 electronic filing

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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 2020

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 2020
  • 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

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