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