New E-file Mandate Rules for Tax-Exempt Organizations

The Taxpayer First Act signed by President Trump, and enacted on July 1, 2019, institutes a new e-file mandate for tax-exempt organizations.

This new mandate will potentially have a large impact on those organizations that have preferred to paper file their returns in the past.  In addition, the mandate will likely cause many organizations who prepare their returns in-house, to either upgrade their tax software or hire an outside tax preparer in order to comply with the new e-filing requirements.

This e-file mandate takes effect for tax-exempt organizations that file Form 990 or Form 990-PF with tax years beginning after July 1, 2019.   The chart below summarizes Form 990 and Form 990PF due dates based on the organization’s tax year.

Tax Year Beginning / Tax Year Ending Due Date Extended Due Date
August 1, 2019 – July 31, 2020 December 15, 2020 June 15, 2021
September 1, 2019 – August 31, 2020 January 15, 2021 July 15, 2021
October 1, 2019 – September 30, 2020 February 15, 2021 August 15, 2021
November 1, 2019 – October 31, 2020 March 15, 2021 September 15, 2021
December 1, 2019 – November 30, 2020 April 15, 2021 October 15, 2021
January 1, 2020 – December 31, 2020 May 15, 2021 November 15, 2021
February 1, 2020 – January 31, 2021 June 15, 2021 December 15, 2021
March 1, 2020 – February 28, 2021 July 15, 2021 January 15, 2022
April 1, 2020 – March 31, 2021 August 15, 2021 February 15, 2022
May 1, 2020 – April 30, 2021 September 15, 2021 March 15, 2022
June 1, 2020 – May 31, 2021 October 15, 2021 April 15, 2022
July 1, 2020 – June 30, 2021 November 15, 2021 May 15, 2022

In addition, it should be noted that the Form 990-EZ e-file requirements have been postponed until tax years beginning after July 1, 2020.

Form 990-T will also be required to be e-filed for the tax year 2020 (reporting in 2021) once the IRS updates their system.  A specific start date for the 990-T e-file mandate has not yet been announced as to this article’s date.

If you have any questions regarding the new e-file mandate for tax-exempt organizations, please reach out to either Eric Beining or CaLandra James.

Congratulations 2020 BRIDGE Award Winners
New 1099 Reporting Requirements

Questions or Comments:

Fill out this field
Please enter a valid email address.
Fill out this field
Menu