IRS revises Form 8940 for mandatory e-file

As part of ongoing efforts to improve service for the tax-exempt community, the IRS issued the revised Form 8940, Request for Miscellaneous Determination, and its instructions to allow electronic filing.

Beginning April 3, 2023, the IRS made available the electronic version of Form 8940 that exempt organizations use to make miscellaneous determination requests online at Pay.gov. The IRS will provide a 90-day grace period, during which it will continue to accept paper versions of Form 8940 (Rev. 6-2011); however, after this grace period, the Form 8940 must be submitted electronically.

In addition to the miscellaneous requests that were previously made using Form 8940, the following miscellaneous requests are now also made on Form 8940:

• Government entities requesting voluntary termination of exempt status under section 501(c)(3) (previously a letter request).
• Canadian registered charities requesting inclusion in Tax Exempt Organization Search database (TEOS) of organizations eligible to receive tax-deductible charitable contributions (Pub. 78 data), or a determination on public charity classification (previously a letter request).
• Private foundations giving notice only of intent to terminate private foundation status under section 507(b)(1)(B) (previously provided on Form 8940 or by general correspondence).

The required user fees (if any) vary depending on the type of miscellaneous request. For 2023, the user fees remain at the amounts set out in Revenue Procedure 2023-5. Applicants must pay the fee through Pay.gov when submitting the form. Payment can be made directly from a bank account or by credit or debit card.

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