IRS to revise Form 1024 to allow for electronic submission

The IRS expects electronic filing to be available early in 2022.

The IRS expects electronic filing to be available early in 2022.

The IRS today issued a release announcing its intentions to revise Form 1024, “Application for Recognition of Exemption Under Section 501(a),” and the related instructions to allow electronic filing.

According to an IRS transmittal message, the IRS expects electronic filing to be available early in 2022, at which point applications for recognition of exemption on Form 1024 would need to be submitted electronically.

The IRS stated that it will provide a grace period during which it will continue to accept paper versions of Form 1024.

December 15: The IRS issued a release announcing organizations requesting determinations under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), (29) and section 501(d) that currently submit letter applications will use the electronic Form 1024. Organizations requesting a determination under section 521 will also be able to use the electronic Form 1024 instead of Form 1028, “Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code.” The IRS indicated that Form 1024 will be revised to reflect these measures.

KPMG observation

The IRS last year (November 2020) announced its intention to revise Form 1024-A, “Application for Recognition of Exemption Under Section 501(c)(4).” Read TaxNewsFlash

Organizations must now electronically file Form 1024-A to apply for recognition of exemption from federal income tax under section 501(c)(4).

For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Ruth Madrigal | +1 202 533 8817 |

Preston Quesenberry | +1 202 533 3985 |


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