Transition of Form 990-EZįor small exempt organizations, the legislation specifically allowed a postponement ("transitional relief"). The waiver process described below and in Notice 2010-13 does not apply to Forms 990, 990-EZ, 990-PF, 990-T, and for private foundations only, Form 4720. The new law affects tax-exempt organizations in tax years beginning after July 1, 2019. The Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms. Required e-filing of Forms 990, 990-EZ, 990-PF, 990-T, and 4720 for tax years beginning after July 1, 2019 See e-Postcard (Form 990-N) for more information about this requirement and a link to the filing system. This filing requirement applies to tax periods beginning after December 31, 2006, and may apply to organizations that previously were not required to file returns. Small tax-exempt organizations (those normally with annual gross receipts up to $50,000 may be required to file an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ.
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