The trouble with filing an incomplete Form 990

4 years ago · 2 min read

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Before 2008, preparers always had to be careful not to file an incomplete Form 990. Why? Because the Form 990 is technically an information return and not a tax return, the IRS treats an incomplete filing as a return never filed. Then, when the “new” Form 990 was introduced in 2008, exempt organizations got a bit of a grace period to adjust and learn about the much more voluminous and complicated Form 990. The IRS was not as quick to

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