The Taxpayer First Act does NOT change the electronic filing requirement for which type of exempt organization information return? Form 990-N,

a. Annual Electronic Filing Requirement for Small Exempt Organizations (e-Postcard) Form 990-EZ,

b. Short Form Return of Organization Exempt from Income Tax Form 990-PF,

c. Return of Private Foundation Form 990-T,

d. Exempt Organization Business Income Tax Return

Question

Moriah Whitney

Business

1 September, 01:14

The Taxpayer First Act does NOT change the electronic filing requirement for which type of exempt organization information return? Form 990-N,

a. Annual Electronic Filing Requirement for Small Exempt Organizations (e-Postcard) Form 990-EZ,

b. Short Form Return of Organization Exempt from Income Tax Form 990-PF,

c. Return of Private Foundation Form 990-T,

d. Exempt Organization Business Income Tax Return

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Answers (1)

Know the Answer?

Ean Underwood · Answer 1

a. Annual Electronic Filing Requirement for Small Exempt Organizations (e-Postcard) Form 990-EZ,

Explanation:

The new law Taxpayer First Act requires all tax-exempt organizations with a filing requirement Forms 990, 990-PF, 990-EZ, 990-T and Form 8872 (Section 527 political organizations are now required to e-file their periodic contribution and expenditure reports) to do so electronically.

Form 990-N postcard have been required to e-file through the IRS' website directly or by using a tax software approved by IRS since its inception.