Tax-exempt and government entities generally file returns electronically. For more information, see E-file for charities and non-profits or Retirement plans forms and publications. Requests for determination of status as an exempt organization (Form 1023, 1023-EZ, Form 1024 and Form 1024-A) must be filed electronically at Pay.gov. Employee benefit plan sponsors file Form 5500 and 5500-SF through the DOL's Employee Retirement Income Security Act Filing Acceptance System (EFAST2).
