The Nonprofit Treasure Chest

Where do I file my annual return?

Mail your return to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027. If your organization’s principal business, office, or agency is located in a foreign country or a U.S. possession, send the return to the Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409. Annual returns may also be filed electronically – a quick, secure, and more accurate method than filing paper returns.

e-file for Charities and Non-Profits Electronic filing provides fast acknowledgment that the IRS has received the return and reduces normal processing time, making compliance with reporting and disclosure requirements easier. Charities and non-profits can file the following forms electronically through an Approved IRS 990-efile Provider. Form 990, Return of Organization Exempt from Income Tax Form 990-EZ, Short Return of Organization Exempt from Income Tax Form 990-PF, Return of Private Foundation Form 990-N (e-Postcard) Form 8868, Application for Extension of Time To File an Exempt Organization Return Form 1120-POL, U.S. Income Tax Return of Political Organizations Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns (extension form for Form 1120-POL)

e-Postcard (Form 990-N) – Electronic Filing Requirement for Small Tax-Exempt Organizations – Annual Electronic Notice: Small tax-exempt organizations (those normally with annual gross receipts up to $25,000) may be required to file an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. This filing requirement applies to tax periods beginning after December 31, 2006, and may apply to organizations that previously were not required to file returns. See e-Postcard (Form 990-N) for more information about this requirement and a link to the filing system.

Required e-filing of Forms 990 and 990-PF for certain large tax-exempt organizations – For tax years ending on or after December 31, 2006, exempt organizations with $10 million or more in total assets may be required to e-file if the organization files at least 250 returns in a calendar year, including income, excise, employment tax and information returns. (See the example below.) Private foundations and non-exempt charitable trusts are required to file Forms 990-PF electronically regardless of their asset size, if they file at least 250 returns annually. The electronic filing requirement does not apply to Form 8868. Part 1 of Form 8868 for the automatic three month extension can be filed electronically or by paper.

Example of an organization meeting the electronic filing requirement: If a tax-exempt organization having $10 million in total assets has 245 employees, it must file Form 990 electronically because each Form W-2 and quarterly Form 941 is considered a separate return. Therefore, the organization in this example would file a total of 250 returns (245 W-2’s, four 941’s, and one 990). Large tax-exempt organizations that prepare their own returns can be authorized by the IRS as “Large Taxpayers” to file their own return electronically, or use a tax professional who is an IRS Authorized e-file Provider. Publication 4163, Modernized e-file (MeF) Information for Authorized IRS e-file Providers for Business Return, contains an addendum section for the Large Taxpayer filing their own return. The addendum contains important information and includes step-by-step instructions on how to complete the necessary registration and IRS e-file application.

DVD Images of Electronically Filed Returns: The IRS provides electronic copies (images) of Forms990, 990-EZ, and 990-PF to the public on DVD. On occasion, we receive taxpayer inquiries regarding discrepancies between the printed copy of their return and the IRS generated image contained on the DVD (or website of an organization that purchases the DVDs and publishes the images). Please note that the problems identified on this list do not affect data captured by the IRS for the taxpayer. Only the display of the data is affected.

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