Form 990 and 990-EZ electronic filing exclusions
The IRS doesn't accept Form 990 and 990-EZ returns for electronic filing under the following conditions.
- Returns from organizations not recognized as exempt (such as application for exemption pending)
- Name change returns
- Returns showing a change in the accounting period
- Short-period returns (except short-period final returns)
- Early filed returns (filed before end of tax year, except final returns)
- Returns with tax periods ending prior to December 2020
