TE/GE job announcements

The IRS has announced multiple full-time positions in the Tax Exempt/Government Entities division available across the country. These job announcements close soon, so apply today on USAJOBS.gov to become part of our team.

• Internal Revenue Agent (Employee Plans) GS 5-11
  • Closes May 17, 2021
• Internal Revenue Agent (Exempt Organizations) GS 5-12
  • Closes May 17, 2021
• Internal Revenue Agent (Employee Plans) GS 12
  • Closes May 17, 2021
• IRS Pathways Recent Graduate Program (Staff Support Assistant) GS 5-6
  • Closes May 13, 2021

We’re hosting virtual information sessions for these job openings. Hear from employees currently working in these positions and gain a better understanding of the work they do day-to-day. A representative from HR will also discuss the application process and some of the requirements for the positions.

Reminder to tax-exempt organizations: 990s, other forms due on May 17; information and tools available to help

The Internal Revenue Service today reminds tax-exempt organizations that operate on a calendar-year (CY) basis that certain annual information and tax returns they file with the IRS are due on May 17, 2021. These returns are:

• Form 990-series annual information returns (Forms 990, 990-EZ, 990-PF, 990-BL)
• Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ
• Form 990-T, Exempt Organization Business Income Tax Return (other than certain trusts)
• Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code

Mandatory Electronic Filing

Organizations filing a Form 990, 990-PF or 990-N for CY2020 must file their returns electronically. Organizations filing Form 990-EZ for CY2020 received transitional relief and may file electronically or in paper.

To help exempt organizations

Update on mandatory electronic filing for Form 990-T

The Taxpayer First Act requires certain exempt organizations to file information and tax returns electronically for tax years beginning after July 1, 2019. Pending conversion of Form 990-T, Exempt Organization Business Income Tax Return, to electronic format, the IRS has continued to accept the 2019 tax-year versions of this return on paper.

The 2020 Form 990-T and its instructions have been updated for e-filing of returns with due dates on or after April 15, 2021. As of the beginning of March 2021, several providers have made software available to file Form 990-T electronically. Information about software providers supporting electronic filing of Form 990-T can be found on the Exempt Organizations Modernized e-File (MeF) Providers page.

Any 2020 Form 990-T with a due date on or after April 15, 2021, must be filed electronically and not on paper. A limited exception applies

The following is a link to page that includes several good tax-exempt organization resources:

https://bestaccountingsoftware.com/tax-resources-charities-nonprofits/

Tax Exempt and Government Entities is pleased to release ourFiscal Year 2020 Accomplishments Letter (PDF). Highlights of our accomplishments during the last fiscal year include:

• Supporting IRS efforts to provide COVID-19-related relief to employers and individuals
• Introducing a new electronic examinations process
• Transitioning to several mandatory electronic forms
• Pivoting to virtual outreach during the pandemic
• Allowing individually designed hybrid plan sponsors to submit determination letter applications
• Continuing to strengthen our fraud, promoter, Abusive Tax Avoidance Transactions and global high wealth programs

You can also review the TE/GE Fiscal Year 2021 Program Letter (PDF), which explains our priorities for the current fiscal year and the Compliance Program and Priorities webpage that provides information about additional compliance initiatives.

IRS webinar: File Error-Free Form 1023-EZ

The Tax Exempt and Government Entities Division invites you toregister for the free File Error-Free Form 1023-EZ webinar on Thursday, February 4, 2021; 1 p.m. Eastern Time.

This webinar is designed to help smaller organizations that are filing for tax exemption determine:

• Who can use Form 1023-EZ to apply for tax exemption
• How to submit the form
• Differences between Form 1023 and Form 1023-EZ
• Form 1023-EZ eligibility requirements

For further details, see Webinars for Tax Exempt & Government Entities.

IRS revises Form 1024-A, application for Section 501(c)(4) tax-exempt status as part of ongoing efforts to improve service

IRS news release: As part of ongoing efforts to improve service for the tax-exempt community, the Internal Revenue Service issued the revised Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) and its instructions to allow electronic filing.

Mandatory E-filing