What happens if an organization that files electronically attempts to include other types of attachments? An incoming e-filed return will be rejected if it includes items other than the following that are permitted by the e-file system specifications: list of subordinate organizations included in a group return, as required by the instructions to item H in the Form 990 heading; letters regarding termination of tax-exempt status, as required by Schedule N PDF; articles of merger or dissolution, resolutions, and plans of liquidation or merger, as required by Schedule N; reasonable cause explanation for a delinquent return; and a copy of the most recent audited financial statements of a hospital organization that files Schedule H (Form 990), Hospitals PDF.
