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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