Disqualifying Conditions
Conditions that result in disqualification of a return from e-file are listed below.
Federal 1041 Returns
- Returns with a year end before December 31 of current tax year
- Agency accounts
- Incomplete or missing name or address lines for the account or any beneficiary listed on the account
- Invalid EINs or SSNs for the account or beneficiary
- Incorrect BNC
Federal 990 Return Types
- Returns where the name changed
- Returns showing a change in accounting period
- Returns using a non-U.S. mailing address
- Final returns
- Short period returns
- Returns filed before end of tax year
- Prior year returns
- Returns with non-IRS forms attached, such as Form LM-2 or LM-3
- Returns with non-numbered attachments or schedules where an IRS format has not been developed, such as third party documents, brochures and organization charters
- Organizations, such as churches and government agencies, excluded from the filing requirement pursuant to IRS Reg. 1.6033-2(g)