Section 501(c)(21) trusts can no longer file Form 990-BL and will file Form 990 (or submit Form 990-N, if eligible) to meet their annual filing obligations under section 6033. Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, will be a historical form beginning with tax year 2021. More information on software providers is available on the Exempt Organizations Modernized e-File (MeF) Providers page.įor more information, go to IRS: Recent legislation requires tax exempt organizations to e-file forms. The transitional relief applicable to the Form 990-EZ under which the IRS accepted either paper or electronic filing of Form 990-EZ applied only for tax years ending before July 31, 2021. Form 990, Return of Organization Exempt From Income Tax, and Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, for tax years ending July 31, 2020, and later MUST be filed electronically.įorm 990-EZ, Short Form Return of Organizations Exempt from Income Tax, for tax years ending July 31, 2021, and later MUST be filed electronically. Organizations other than private foundations that are required to file Form 4720 are encouraged, but not required, to file Form 4720 electronically.įorms 990, 990-EZ, & 990-PF e-filing. As described below, in 2021 the IRS announced e-filing is required for these forms.įor Form 990-T, any 2020, and any future year Form 990-T with a due date on or after April 15, 2021, must be filed electronically and not on paper.įor Form 4720, any 2020, and any future year, Form 4720 filed by a private foundation with a due date on or after July 15, 2021, must be filed electronically and not on paper. In 2020, the IRS continued to accept paper Form 990-T, Exempt Organization Business Income Tax Return, and Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code, pending conversion into electronic format. Forms 990-T & 4720 are available for e-filing in 2022.
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