Internal 牧师enue Service Mandates Electronic Filing of Form 8940 through Pay.政府

The Internal 牧师enue Service (the IRS) released 牧师enue Procedure (牧师. Proc.) 2023-12 修正牧师. Proc. 2023-5, which mandates the electronic filing of Form 8940, 要求作出杂项裁定 2023年4月4日生效. 

The electronic filing requirement includes a 90-day transition relief. 牧师. Proc. 2023-12 also included procedures for requesting expedited handling and indicates an authorized individual may electronically sign the Form 8940 under penalties of perjury. 比如1023表格, the expedited handling request must be indicated on the Form 8940 with a supporting written statement attached to the completed form. 8940表的申请费也必须是 支付. The current filing fees can be found in Appendix A of 牧师. Proc. 2023-5.  

Form 8940 is most used by 税-exempt entities for the following purposes:

• 重新分类基金会地位 
• Private foundation advanced approval of certain set-asides in section 4942(g)(2)
• Private foundation advanced approval of scholarship procedures in section 4945(f)
• A Section 509(a)(3) organization change in type of supporting organization
• Advanced ruling request of termination of private foundation status under section 507(b)(1)(B)

牧师. Proc. 2023-12 added the following three additional types of requests to the electronic Form 8940:

• Private foundations giving notice only of intent only to terminate private foundation status under Section 507(b)(1)(B)
• Voluntary termination of Section 501(c)(3) recognition by a 政府ernment entity
• Canadian registered charities requesting either a public charity classification or to be included in the IRS Publication 78 data

For more information regarding Form 8940, visit the 国税局的网站.

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