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New in tax year 2007, electronic filing is available in 2007 ProSeries/990 for federal tax-exempt returns (Forms 990-EZ, 990, 990-PF, and 990-N). 990-T is not an electronically filable form. The 2007 ProSeries/990 software became available online on March 6, 2008. Below you will find information regarding the electronic filing of returns for tax-exempt organizations.
Forms Added for Electronic Filing
- Form 8453-EO, Exempt Organization Declaration and Signature for Electronic Filing
- Form 8633, Application to Participate in the IRS e-file Program
- Form 8868, Electronic Filing Information Worksheet
- Form 8879-EO, IRS e-file Signature Authorization for an Exempt Organization
Forms/Schedules that can be Electronically Filed
- Form 990, Return of Organization Exempt From Income Tax
- Form 990-EZ, Short Form Return of Organization Exempt From Income Tax
- Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
- Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organization Not Required to File Form 990 or 990-EZ
- Schedule A, Organization Exempt Under Section 501(c)(3)
- Schedule B, Schedule of Contributors
- Form 2220, Underpayment of Estimated Tax By Corporations
- Form 3115, Application for Change in Accounting Method
- Form 4562, Depreciation and Amortization
- Form 8868, Application for Extension of Time to File an Exempt Organization Return
Foreign Addresses NOT Supported on the Following Forms/Schedules for Electronic Filing
Form 990, Return of Organization Exempt From Income Tax
- Page 5, Part V-A
- Page 6, Part V-B
- Page 9, Part XI
- Page 9, Part XI
Form 990-EZ, Short Form Return of Organization Exempt From Income Tax
Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
- Page 5, Part VII-A, Line 11a
- Page 6, Part VIII, Line 1
- Page 6, Part VIII, Line 2
- Page 7, Part VIII, Line 3
- Page 10, Part XV, Line 2a
- Page 11, Part XV, Line 3
Schedule A, Organization Exempt Under Section 501(c)(3)
- Page 1, Part I
- Page 1, Part II-A
- Page 9, Part II-B
Statements NOT Supported for Electronic Filing
- Payment To Affiliates Schedule - 990 page 1 Part I line 16
- Expenditure Responsibility Statement - 990-PF page 6 Part VII-B line 5c
- Loans From Officers Schedule - 990-PF page 2 part ii line 20(b), form 990 part iv line 63
- Mortgages And Notes Payable Schedule - 990-PF part ii p2 line 21(b), 990 part iv line 64b
- Other Notes Loans Receivable Long Schedule - 990-PF part ii page 2 line 7(b), 990 part iv page 4 line 51c
- Other Receivables From Officers Schedule - 990-PF part ii page 2 line 7b, 990 part iv page 4 line 50a
Notes:
- Returns that include forms and schedules that are not supported for electronic filing will need to be paper filed.
- Returns that include forms and schedules that are not supported in the ProSeries program will need to be paper filed. Federal forms not supported in the ProSeries program can be found on the IRS Web site.
- Due to electronic filing requirements, business and person checkboxes have been added wherever names and addresses are listed. However, these checkboxes are not required to be checked for paper filers.
- Business Rule SA F990-046 stated that "If Schedule A (Form 990-EZ), Part III, Line 4a checkbox "Yes" is checked, then Form 990 must be filed instead of Form 990-EZ."
- You can file extension requests for 2007 federal exempt organization returns electronically. Go to the 990-EZ, 990, 990-T, and 990-PF Information Worksheet, scroll to the Electronic Filing of Extensions section in Part VI-Electronic Filing Information, then check the box for File Form 8868 Electronically.
- You can file amended 2007 federal exempt organization returns electronically. Go to the 990-EZ, 990, 990-T, and 990-PF Information Worksheet, scroll to the Electronic Filing of Amended Return section near the end of Part VI-Electronic Filing Information, then check the box for File Amended Return Electronically.