05 February 2016 Form 990-N filers must submit through IRS.gov beginning February 29, 2016 The IRS has announced that, beginning February 29, 2016, small tax-exempt organizations filing Form 990-N should electronically submit the form through irs.gov (rather than the current Urban Institute website). The Form 990-N (or e-Postcard) may be filed by certain small tax-exempt organizations whose annual gross receipts are normally $50,000 or less and which are not among the list of organization types ineligible to file Form 990-N. The form must be completed electronically — there is no paper form. The Form 990-N is due the 15th day of the fifth month after the close of an organization's tax year (i.e., May 15 for calendar-year organizations). While there is no penalty for late filing, organizations that fail to file for three consecutive years will have their tax-exempt status automatically revoked. Form 990-N filers submitting through the irs.gov website beginning February 29, 2016, will also be required to complete a brief, one-time registration before submitting their form. Organizations may continue to use the Urban Institute website through February 28, 2016, to file Form 990-N. Organizations submitting Form 990-N on or before February 28, 2016, through the Urban Institute website will not be required to register for the new submission process at irs.gov until filing for their 2016 tax year. This announcement is simply a change in who is hosting the electronic Form 990-N and its filing process. Through February 28, 2016, the only option to file Form 990-N is through the Urban Institute website; after February 28, 2016, the only option to file Form 990-N will be through irs.gov. The IRS has not, however, released the exact URL within irs.gov where the 990-N can be filed beginning February 29th. Nevertheless, the current 990-N information page should provide the necessary information. The IRS encourages organizations that have pending filing deadlines to file through the Urban Institute website before February 29, 2016, to avoid delays occurring due to possible, but unlikely, technical issues arising during implementation of the new IRS submission process. Note the filing requirements and information required for Form 990-N have not changed; the simplified annual reporting return is only available for certain types of organizations. All eligible organizations have the option of completing Form 990 or Form 990-EZ, although if doing so, they must submit a complete return. Organizations will also be required to register on the irs.gov website even if previously registered with the Urban Institute. A list of organizations that have filed Form 990-N is available using the IRS's Exempt Organizations Select Check tool. — For more information about EY's Exempt Organization Tax Services group, visit us at www.ey.com/ExemptOrg
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