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Form 990 IRS filing deadlines and electronic filing information

Refer to the following electronic filing opening day information and information about relevant due dates for 990 returns. You can find more information from the IRS in Publication 4163.
important
All deadlines are 11:59:59 pm local time. The time zone is based on the location of the preparer. UltraTax CS time stamps the e-file with the time it's received by Thomson Reuters. We recommend that preparers transmit electronic files to Thomson Reuters at least 1 hour before the filing deadline.
Date
Event
1/18/24
The IRS begins accepting 990 electronic tax returns.
note
You can file tax returns electronically for the 2021, 2022, and 2023 tax years.
4/15/24
Due date to timely file calendar-year-end returns and Form 8868 extensions for Forms 990-T (IRAs, employee trusts, ESAs, and MSAs) and 114, Report of Foreign Bank and Financial Accounts (FBAR) to FinCEN.
5/15/24
Due date for timely filed calendar-year-end returns and Form 8868 extensions for Forms 990, 990-EZ, 990-N, 990-PF, and 990-T.
10/15/24
Due date for timely filed calendar-year-end 990-T returns (IRAs, employee trusts, ESAs, and MSAs), Form 114, Report of Foreign Bank and Financial Accounts (FBAR) to FinCEN on extension.
11/15/24
Due date for transmission of calendar-year-end 990, 990-EZ, 990-PF, and 990-T returns on extension.

Grace period

  • You have a 10 calendar day grace period after the initial date on which you transmit an electronic return to receive approval on a rejection.
  • You have 5 calendar days after the initial date on which you transmit a Form 8868 extension electronic file to receive approval on a rejected extension.
  • These grace periods don't apply to Form 114, Report of Foreign Bank and Financial Accounts (FBAR). There is no grace period for Form 114 (FBAR).
  • The grace period begins at the time of the rejection and never extends for weekends, holidays, or end-of-the-year cutoff.
  • The IRS considers returns that you re-file electronically during the applicable time frame as timely filed returns.
  • See IRS Publication 4163 for more information on timely filed electronic returns.

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