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e-filing a short period non final 990 return

ufgrad98
Level 2

I'm having trouble e-filing a 990 short period return due to change in accounting year.  It is not a final year return the entity still exist.  I can't seem to get proseries to e-file it.  Any ideas?

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12 Comments 12
sjrcpa
Level 15

Does the reject say a short year can't be efiled? What does the reject say?

That used to be the case. Haven't had the situation in a while.

ufgrad98
Level 2

It doesn't reject it gives an error saying you cannot e-file short period not final returns.  However the law says all 990 need to be electronically filed.

sbaiocco
Employee
Employee

Per IRS Publication 4164, specifically sections 1.6.2 and 1.6.2.3, Form 990 short period returns (except for short period final returns) are exempt/excluded from the electronic filing requirement under section 6011(e)(3) and the corresponding regulations, due to IRS limitations that currently prevent the returns and attachments from being filed electronically. Please refer to Publication 4164 for details. You may also contact the IRS Tax Exempt and Government Entities Customer Account Services at (877) 829-5500 for more information on how to proceed with filing the return.

sjrcpa
Level 15

Therefore, you need to file on paper.

icbooks623
Level 1

Is there a way to over-ride the error that is causing the rejection of the short year non final filing ?

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icbooks623
Level 1

Since the Form 1128 was accepted by the IRS by Notice CP284.  There should be a selection in ProSeries to enable the filing.  According to the IRS form it state to efile.

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sjrcpa
Level 15

Did you read what sbaiocco posted?


 

 

 
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icbooks623
Level 1

Yes I did.  ProSeries and the E-file area says it has to be e-filed.  I can not e-file with the errors on page one stating that it has to be filed as A Final Return/terminated.  There are no other options.  If I change the status to Mailing then the Extension is disassociated with the return.    Why is there not a way to change the forced decision for the Short Year filing when the Form 1128 has been approved (have attached it to the return)?

 

icbooks

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sjrcpa
Level 15

If your extension was accepted it doesn't matter that it is now "disassociated". You have to mail the 990.

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icbooks623
Level 1

There is no address to mail the Form 990 to?  I even searched the IRS website and it does not give an address to mail to.  Do you have the address??

icbooks

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sjrcpa
Level 15

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045

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icbooks623
Level 1

Thank you.  Every place I search tells me the paper return for a 990 will be returned.  Guess we will see what type of penalty will be imposed.  Last I read it was $1,200.00.  IR Code section 6652(c).

icbooks

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