Critical Error - Form 990-T Elective Pay 6417(d)(1)(A) Applicable entity

[Elective Pay Filer]

Please patch a critical error that is currently preventing a government entity from e-filing the 2023 Form 990-T for elective pay only. In the top section of Form 990-T, Section G "Check Organization Type", we need to be able to check "6417(d)(1)(A) Applicable entity." However, ProConnect Tax is currently suppressing the Form 990-T unless one of the other inapplicable organization types on the first row is checked. Therefore, we can't e-file the 2023 Form 990-T for elective pay in accordance with the 2023 Form 990-T instructions.

Additionally, there are 3 e-file diagnostics that should be addressed. According to ProConnect Support, I understand that these will not currently prevent the e-filing of the 990-T. We plan to click the "ignore" button. Nonetheless, they should be cleared up in accordance with the 990-T instructions.

1) #57613: It requests input of a pass-through entity EIN on Form 3800, Part III, column (d). However, this is not required for an Applicable Entity who only needs to list an Elective Payment registration number in column (b).

2) #58582: It requests input of an activity code on the Schedule A Unrelated Business Taxable Income From an Unrelated Trade or Business. However, this is not required for an Applicable Entity filing for elective pay only. The Schedule A should be suppressed.

3) #58632: It requests input of an "Exempt under section" in Form 990-T Section B. However, this is not required for an Applicable Entity filing for elective pay only. That section should be left blank.

For reference, here are pertinent sections of the 2023 Form 990-T Instructions from IRS.gov:

990-T Instructions p1:

Tax-exempt and governmental entities. For tax years beginning after 2022, applicable entities (such as certain tax-exempt and governmental entities) can elect to treat certain general business credits as a payment of income tax. See Applicable Entity Making an Elective Payment Election on IRA 2022 Credits, later.

Section 6417(d)(1)(A) applicable entity. Form 990-T, Item G has been updated with a checkbox for applicable entities that are not normally required to file an annual tax return and are filing Form 990-T to make an elective payment election under section 6417.

990-T Instructions p3:

Elective payment election only. Organizations filing with regard to making an elective payment election and have no unrelated business taxable income, including applicable entities (as defined earlier) not subject to federal income tax and not otherwise required to file any annual tax or information return, must complete the following lines of Form 990-T.

• The heading area above Part I, except items B, C, E, J, K, and L.
• Part II, lines 3 and 7 (enter -0-).
• Part III, lines 6g, 7, 10, and 11.
• Signature area.

In addition, complete and attach Form 3800, and all forms required to compute each applicable credit.