Form 990-T Electronic Filing Mandate Now in Effect

Source: RSM US LLP.  PBMares is a member of RSM US Alliance. 


On March 15, 2021, the IRS announced in an Exempt Organizations Update that mandatory electronic filing of 2020 Forms 990-T, Exempt Organization Business Income Tax Return, begins March 16, 2021.

The Taxpayer First Act of 2019 (Pub. L. 116-25) mandated electronic filing of the Form 990-T (among other things) for tax years beginning after July 1, 2019. However, pending conversion of Form 990-T to electronic format, the IRS continued to accept paper returns through the 2019 version.

Beginning March 16, 2021, all 2020 Forms 990-T must be e-filed. The 2020 Form 990-T and instructions have been updated to reflect the mandatory e-filing requirement for 2020 returns with due dates on or after April 15, 2021. The IRS will accept completed 2020 Forms 990-T in paper format that were postmarked on or before March 15, 2021. Although the instructions suggest that limited exceptions apply to the e-file mandate, they do not detail what those exceptions might be.

Information about software providers supporting electronic filing of Form 990-T can be found on the Exempt Organizations Modernized e-File (MeF) Providers page.

If you have any questions about tax filings, please contact Edward T. Yoder, CPA, a tax partner on PBMares’ Not-for-Profit Team.

This article was written by Alexandra Mitchell, Morgan Souza and originally appeared on 2021-03-17.
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PBMares is a proud member of RSM US Alliance, a premier affiliation of independent accounting and consulting firms in the United States. RSM US Alliance provides our firm with access to the resources of RSM US LLP, the leading provider of audit, tax and consulting services focused on the middle market.

The content of this post is accurate as of the date below. Always ensure you are reviewing the most recent information available. Contact your tax advisor if you need clarification.

2021-03-18T13:02:50-04:00March 17, 2021|Categories: Not-for-Profit|Tags: , |


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