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

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