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The Form 990 may be filed with the IRS by mail or electronically with an authorized IRS e-file provider, for all fiscal years that began before July 1, 2019. In accordance with the Taxpayer First Act of 2019, the Form 990 must be filed electronically, not by mail, for all fiscal years beginning on or after July 1, 2019.
As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.
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[12] [f] Form 990-N must be submitted electronically using an authorized IRS e-file provider. Form 990, Form 990-EZ, and Form 990-PF may be filed either by mail or electronically through an authorized e-file provider. Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in fines of up to ...
The Washington Examiner reported in 2023 that Fix the Court had filed tax form 990-N (e-postcard) for the tax period 2021. When the Examiner asked Roth for the group's financial disclosures, he inadvertently included their donor list, which he did not have to disclose to the public, and said he had mailed form 990 to the IRS. [9]
Taxpayers can e-file free using the IRS Free File service, either using an authorized IRS e-file provider's tax software, if eligible, or by using online Free File Fillable Forms from the Free File Alliance. Prior to 2020, the use of a third party was required for IRS e-file, and it was not possible to e-file directly through the IRS website. [4]
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