The IRS has alerted a limited group of tax-exempt organizations that they won’t be able to electronically file Form 990-T, Exempt Organization Business Income Tax Return, or Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations, until Sunday, March 17.
IRS system upgrades mean e-filing of Forms 990-T and Forms 1120-POL (including returns on extension) with due dates from Jan. 15 to March 15 are currently unavailable.
The IRS notes previous filing data show only about 2,000 Forms 990-T and 1120-POL were electronically filed during this time, with the vast majority of those involving 990-T. Entities needing to file in this timeframe should follow these instructions.