Filing tips for Form 990-EZ

Filing tips for Form 990-EZ
General Information
Charities and Nonprofits

Form 8940 for miscellaneous determination requests

New form will help organizations requesting determinations about exempt status or tax liability.
General Information
Charities and Nonprofits

Forms 990 990 EZ and 990 N 509a3 Supporting Organizations

Annual filing requirements for supporting organizations
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Charities and Nonprofits

IRS revises Form 8940, Request for Miscellaneous Determination, as part of ongoing efforts to improve service, allow electronic filing

IR-2023-70, April 4, 2023 — As part of ongoing efforts to improve service for the tax-exempt community, the Internal Revenue Service issued the revised Form 8940, Request for Miscellaneous Determination, and its instructions to allow electronic filing.
News
News Media, Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Part VII and Schedule J: Whose compensation must be reported in Part VII, Form 990

Exempt Organization Annual Reporting Requirements: Whose Compensation Must Be Reported in Part VII
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Charities and Nonprofits

Form 990 Part VII and Schedule J Reporting Executive Compensation Individuals Included

Form 990 Part VII - Reporting Executive Compensation - Officials Included (FAQ)
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Order of completion

Order in which Schedule and other parts of Form 990/990-EZ should be completed.
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Charities and Nonprofits

Common errors on Form W-2 codes for retirement plans

Review common errors on Form W-2, Wage and Tax Statement, and Form, W-3, Transmittal of Wage and Tax Statements, to ensure employee information is correct.
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Administrators

About Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate

Form 8030-T is used to pay the arbitrage rebate to the United States, and to pay a penalty in lieu of rebates. Under Internal Revenue Code section 148(f), interest on a state or local bond is not tax-exempt unless the issuer of the bond rebates to the United States arbitrage profits earned from investing proceeds of the bond in higher yielding nonpurpose investments. Issuers of tax-exempt bonds and any other bonds subject to the provisions of Internal Revenue Code section 148 must use this form to make arbitrage rebate and related payments.
General Information

Exempt organizations annual reporting requirements - Form 990, Schedule R: Information reported on Schedule R

Form 990 Schedule R - Related Organizations: Information Reported on Schedule R
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Charities and Nonprofits