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Electronic Filing Mandate for Form 990-EZ

Electronic Filing Mandate for Form 990-EZ

The Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms. The requirement to file electronically generally became effective for tax years beginning after July 1, 2019. However, for small exempt organizations, the legislation specifically allowed a postponement ("transitional relief"). As a result:

  • For tax years ending before July 31, 2021, the IRS will accept either paper or electronic filing of Form 990-EZ, Short Form Return of Organization Exempt from Income Tax.
  • For tax years ending July 31, 2021, and later, Forms 990-EZ must be filed electronically.

IRS will be sending an educational letter (Letter 6194) to organizations that filed paper Forms 990-EZ previously. There is no need to reply to the letter.

Free Online Training for Small to Mid-Sized Section 501(c)(3) Charities

The IRS provides free interactive online training to help officers, board members, and volunteers maintain your organization's tax-exempt status at StayExempt.irs.gov. The Maintaining 501(c)(3) Tax-Exempt Status course discusses what responsibilities your organization has and what activities can jeopardize your organization’s 501(c)(3) status. The Tax-Exempt Organization Workshop provides additional information on the benefits, limitations and expectations of tax-exempt organizations.