Question

The Taxpayer First Act does NOT change the electronic filing requirement for which type of exempt organization information return?A. Form 990-N, Annual Electronic Filing Requirement for Small Exempt Organizations (e-Postcard)B. Form 990-EZ, Short Form Return of Organization Exempt from Income TaxC. Form 990-PF, Return of Private FoundationD. Form 990-T, Exempt Organization Business Income Tax Return

Answer 1

Answer: A- Form 990-N, Annual Electronic Filing Requirement for Small Exempt Organizations (e-Postcard)

Explanation: The taxpayer first act does not change the electronic filling requirement for the small organisations who files form 990-N.

Small organizations whose annual income is $25,000 or less

are expected to file a form 990-N electronically.