990 E-file: Examples of Election Formats

The examples below illustrate how elections can be formatted:

Election Not Containing Columnar Data Election data not containing columnar data must be reported using the IRS-defined schema for that election. If no schema has been defined, then the General Dependency schema must be used.

Regulation Reference

IRC §441

Description

Election to Adopt or Change to a 52-53 Week Tax Year

Attachment Information

Pursuant to IRC §441, taxpayer hereby elects to adopt or change to a 52-53 week tax year beginning with the tax year ending [date], 2017.

Election That Contains Columnar Data Elections that require columnar data may be attached as PDF files. Separate PDF files must be created for each election. Use the regulation reference to create the name of the PDF file.

Elections That Require Supporting Data Some disclosure statements and/or elections require supporting data that cannot be entered into the General Dependency schema (that is, meeting notes, etc.). The IRS allows this type of supporting data to be attached to the General Dependency schema as a PDF file. The actual disclosure statement and/or election must be entered into the required format, and only the supporting data may be submitted as a PDF file.

E-file/990_ef_elections_2.htm/TY2020

Last Modified: 08/06/2019

Last System Build: 09/13/2021