The Taxpayer First Act does NOT change the electronic filing requirement for which type of exempt organization information return?Form 990-N,
a. Annual Electronic Filing Requirement for Small Exempt Organizations (e-Postcard) Form 990-EZ,
b. Short Form Return of Organization Exempt from Income Tax Form 990-PF,
c. Return of Private Foundation Form 990-T,
d. Exempt Organization Business Income Tax Return

Respuesta :

Answer:

a. Annual Electronic Filing Requirement for Small Exempt Organizations (e-Postcard) Form 990-EZ,

Explanation:

The new law Taxpayer First Act  requires all tax-exempt organizations with a filing requirement Forms 990, 990-PF, 990-EZ, 990-T  and Form 8872 (Section 527 political organizations are now required to e-file their periodic contribution and expenditure reports) to do so electronically .

Form 990-N postcard have been required to e-file through the IRS’ website directly or by using a tax software approved by IRS since its inception.