IRS addresses electronic filing of Form 990-T

IRS addresses electronic filing of Form 990-T

The IRS today issued a reminder about electronic filing of Form 990-T.

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The “Taxpayer First Act” (enacted July 1, 2019) expanded the use of electronic systems—including a requirement that certain exempt organizations are to file information and tax returns electronically for tax years beginning after July 1, 2019.

Today’s IRS transmittal message explains that:

  • While the conversion of Form 990-T, Exempt Organization Business Income Tax Return, to an electronic format is pending, the IRS has continued to accept the 2019 tax-year versions of this return on paper.
  • The 2020 Form 990-T and its instructions have been updated for e-filing of returns with due dates on or after April 15, 2021.
  • As of early March 2021, several providers have made software available to file Form 990-T electronically.
  • Any 2020 Form 990-T with a due date on or after April 15, 2021, must be filed electronically and not on paper. A limited exception applies for 2020 Form 990-T returns submitted on paper that bear a postmark date on or before March 15, 2021.


For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Ruth Madrigal | +1 202 533 8817 | ruthmadrigal@kpmg.com

Preston Quesenberry | +1 202 533 3985 | pquesenberry@kpmg.com

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