990EZ Must Now Be E-Filed

Calendar-year exempt organizations must file Forms 990 or 990EZ or a request for extension for the 2021 tax year on or before May 16, 2022. 

Beginning with the 2021 tax year, the IRS is requiring entities eligible to file Form 990EZ, Short Form Return of Organization Exempt from Income Tax, to electronically file their returns. 

This e-file requirement applied to exempt organizations that file Form 990, Return of Organization Exempt from Income Tax, beginning last year.

While the text of The Taxpayer First Act, enacted July 1, 2019, indicates that organizations eligible to file Form 990EZ should not be subject to the new e-file requirement for any tax year that begins on or before July 1, 2021, the IRS has indicated in the 2021 version of the instructions for Form 990EZ that such organizations are subject to the e-file requirement for any tax year that ends after July 1, 2021.

Exempt organizations can request a six-month extension by filing Form 8868, Application for Extension of Time To File an Exempt Organization Return.