Form 990 E-File Reminder

In addition to individual tax returns being due on Monday, May 17, 2021, calendar-year exempt organizations must also file Forms 990 or a request for extension by the same date.  

New for this year: Exempt organizations that file Form 990, Return of Organization Exempt from Income Tax, are required to electronically file the return for tax years beginning after July 2, 2019, which is the 2020 calendar year for calendar-year filers. 

Entities eligible to file Form 990EZ, Short Form Return of Organization Exempt from Income Tax, are given more time before the electronic-filing requirement begins.  Such entities are required to electronically file the return for tax years beginning after July 31, 2021, which is the 2022 calendar year for calendar-year filers. 

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

Update: As discussed in our post on April 21, 2022, the IRS is requiring exempt organizations that file Form 990EZ to e-file their returns beginning with the 2021 tax year.