Tuesday, April 4, 2023

IR-2023-70: IRS revises Form 8940, Request for Miscellaneous Determination, as part of ongoing efforts to improve service, allow electronic filing

Bookmark and Share

IRS.gov Banner
IRS Newswire April 4, 2023

News Essentials

What's Hot

News Releases

IRS - The Basics

IRS Guidance

Media Contacts

Facts & Figures

Around The Nation

e-News Subscriptions


The Newsroom Topics

Multimedia Center

Noticias en Español

Radio PSAs

Tax Scams

The Tax Gap

Fact Sheets

IRS Tax Tips

Armed Forces

Latest News Home


IRS Resources

Contact My Local Office

Filing Options

Forms & Instructions

Frequently Asked Questions

News

Taxpayer Advocate

Where to File

IRS Social Media


Issue Number:    IR-2023-70

Inside This Issue


IRS revises Form 8940, Request for Miscellaneous Determination, as part of ongoing efforts to improve service, allow electronic filing

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

Beginning April 3, 2023, the IRS will make available the electronic version of the 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.

"Electronic filing makes the Form 8940 easier to complete while reducing errors," said Edward Killen, Commissioner of the IRS Tax Exempt and Government Entities division. "Electronic filing also shortens IRS processing time so applicants won't wait as long for a response."

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.

Subscribe to Exempt Organizations Update, a free IRS e-Newsletter, for form updates and other exempt organization news.

Additional information on how to request a miscellaneous determination

 

Back to Top


FaceBook Logo  YouTube Logo  Instagram Logo  Twitter Logo  LinkedIn Logo


Thank you for subscribing to the IRS Newswire, an IRS e-mail service.

If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe.

This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message.


This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535 GovDelivery logo

No comments:

Post a Comment