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Form 990

E-Filing Exclusions

The sections below list the e-filing exclusions for 990 return types. These exclusions are included in IRS Publication 4164 .

Forms 990 and 990-EZ Exclusions

  • Returns from organizations not recognized as exempt (application pending, etc.)
  • Name change returns
  • Returns showing a change in accounting period
  • Short period returns (except for short period final returns)
  • Early filed returns (filed before end of Tax Year except for final returns)
  • Returns with tax periods ending prior to December 2013

Form 990-N e-postcard Exclusions

  • Returns from organization not recognized as exempt (application for exemption pending, etc.)
  • Returns with attachments
  • Organizations required to file Form 990, Form 990-EZ, Form 990-PF or Form 1120-POL
  • Organizations included in a group return
  • Section 509(a)(3) supporting organizations required to file form 990 or form 990-EZ. This filing requirement does not apply to churches, their integrated auxiliaries, and conventions or associations of churches.
  • Short period returns (except for short period final returns). Initial Form 990-N calendar filers should list their Tax Year beginning as January regardless of the actual first month of operation.

Form 990-PF Exclusions

  • Returns from organizations not recognized as exempt (application for exemption pending, etc.)
  • Foreign private foundations
  • Name change returns
  • Limited 990-PFs (Limited 990-PFs are filed by organizations that originally received advance rulings as public charities but were later determined to be private foundations)
  • 507(b)(1)(A) terminations
  • Foundations in 60-month terminations

This article applies to:

  • PRODUCT: ONESOURCE Trust Tax
  • Return type: 990 Exempt Organization