Appendix D - Frequently Asked Questions

Attachments

Can we attach Word documents or cut/paste text into the tax return?

You may cut and paste into our free form text boxes (General Explanation Statement); however, the formatting will be stripped during the creation of the XML file.

Can we attach a PDF from any PDF-generating program?

Yes. However, the file name is limited to 23 characters.

Can the 990 tax app translate PDFs or receive electronic information provided by brokerage houses? Can we bridge this information into the tax app from Excel or other software?

If the files are Excel files (or other spreadsheet files that can be converted to .DIF files), then the best option for inclusion in the return is Data Connection. This avoids problems with trapped data.

Can we attach or bridge Excel files?

Yes. This will be accomplished through DIF import.

How much text space is available for each question?

Descriptions throughout the return are generally unlimited in length (some exceptions apply).

Will any free form text be allowed?

Yes. The IRS will allow an XML attachment called the General Explanation Statement. The IRS currently allows ten (10) of these statements. For each statement, we have provided a text area that allows approximately ten (10) pages of data entry (approximately 100,000 characters).

Since the IRS does not accept PDFs, how do we attach 500 pages of purchase and sales securities and investments information received in hard copy?

As Thomson Reuters provides data entry fields for purchase and sale securities, clients should enter the data properly through the provided fields. DIF import and Data Connection will help in the transfer of bulk information.

Data Entry

Will some data entry be required of all users?

Due to IRS requirements, address fields that were previously rolled from one year to the next via proforma will need to be entered in a new field. For example, several fields exists with the City, State, Zip in a single field. You will need to re- enter this information in three separate fields.

Diagnostics

How do I clear the following e-file reject diagnostic: 990 E-FILE: If Form 990, Part VII, line 1A check box (immediately above the table) is not checked, then one complete entry must present in Form 990, Part VII, Section A, line 1A (include Name, title, average hours per week, position, and compensation)?

Go to Tax Forms > Federal > 990 > 990 > 990, page 7.
Verify that at least one employee listed has an amount, or NONE, displayed in Columns D, E, and F.
If one of these columns is blank, navigate in Organizer to Form 990 > Form 990 > Pt VII - Compensation of Officers/Directors > Officers, Directors, Trustees, Employees > Employee Name.
Enter NONE in the applicable field to populate this column for one employee.

Due Dates

Can 990 returns be e-filed after October 15?

Yes. You can e-file three years of returns (two prior years, plus current year) all year round.

Extensions

How do we attach the extension, or is it automatic?

Extensions cannot be attached to the 990 return in e-file. If an extension was previously e-filed or paper filed, the IRS does not allow/require a copy of the extension to be sent electronically with the return.

Can extensions be attached to the 990 return?

No, extensions cannot be attached to the 990 return in the electronic format.

Overrides

How do overrides work in the system?

Data sent via XML will be taken from the tax form side of the software. Therefore, overrides will be transmitted.

CAUTION should be used, since an incorrect override may trigger IRS business rules (i.e., diagnostics) and cause the return to reject.

Can we print N/A in the current version of Form 990?

N/A is not a valid response in XML. Either yes, no, or a blank will be transmitted.

PINs

How do I automatically generate taxpayer and ERO PINs for e-file?

For 990 returns, this option must be selected in Tax Defaults, under E-file > 990.

Rejections

How do I resolve the following e-file rejection:

Type FED
Record Name IRS990 Form Occurrence No. 0 Field Sequence No. 0 Form No. F990
Form Page No. 1 Reject Code 153
Extended Reject Code 0
Error Message If Form 990, Part VII, Line 1a checkbox (immediately above the table) is not checked, then at least one complete entry must be present in Form 990, Part VII, Section A, Line 1a.
XPath to Error /efile:Return/efile:ReturnData/efile:IRS990 Error Category Missing Data
Rule Number F990-153 Severity Reject
Data Value Missing CompensationFromRelatedOrganization Data Reject Message:

There are two possible solutions to this rejection:

Go to Tax Forms > Federal > Form 990 > 990, page 7.
Ensure that there is something (either a dollar amount or NONE) in Columns D, E, and F, for at least one of the employees listed.

Go to Organizer > Form 990 > Form 990 > Pt VII - Compensation of Officers/Directors > Officers, Directors, Trustees, Employees > Employee Name.
Ensure that the Average hours per week devoted to position have been entered for at least one employee.

Error when e-file return more than three years old: I am trying to e-file a return from four years ago, and the return is being rejected with a message similar to the following: The return type (specified in the Return Header) and the return version (specified by the return Version attribute of the Return element) of the return must match the return type and the version supported by the Modernized E-file system. How do I resolve this error?

The IRS Business MeF system only supports e-files on a rolling basis that includes the current and two prior tax years. When transmitting an e-file in the current tax year, the MeF system will process only that year and the two preceding years.

If you have any questions regarding this IRS e-file rejection, please contact the IRS e-Help Desk at 1-866-255-0654.

Schedule B

Will Schedule B be marked Not Open for Public Inspection?

For the printed disclosure copy, Form 990 will print with Copy for Public Inspection, and Schedule B will print without the Contributors names and addresses. For e-filed returns, this information is required.

Signature Requirements

How does the preparer sign the return? How does the client sign the return? Must clients get a PIN? How do we use Form 8879-EO and/or Form 8453-EO?

The taxpayer may select one of two options for signing the return:

If the taxpayer selects the PIN option, the taxpayer and the ERO will each select a PIN, and those numbers will be used to sign the return electronically in the software. Selecting this option will allow the ERO to complete Form 8879- EO. The ERO must retain the completed Form 8879-EO for three years.
If the taxpayer selects the Binary Attachment option, the ERO will complete and print Form 8453-EO. Subsequently, the ERO will have all required parties sign the Form and will then scan it into a PDF document and attach it in the software as a binary attachment. The name of the PDF file is limited to 23 characters.
The taxpayer may bypass Forms 8879-EO and 8453-EO if the taxpayer is e-filing Extension Form 8868 and no payment is due.

Size Limitation

Is there a size limitation for files transmitted?

No, neither Thomson Reuters nor the IRS anticipates that any client’s return will be too large for the system to handle.

Viewing Completed Returns

Will we receive or be able to print a final "filed copy"?

Yes.

How will we preview a completed return before filing?

Clients should still review their returns via print and print preview.

XML Validation Errors

Resolving XML Validation Errors

How do I resolve the following e-file rejection? Type FED
Record Name IRS990 Form Occurrence No. 0 Field Sequence No. 0 Form No. F990
Form Page No. 1 Reject Code 153
Extended Reject Code 0
Error Message If Form 990, Part VII, Line 1a checkbox (immediately above the table) is not checked, then at least one complete entry must be present in Form 990, Part VII, Section A, Line 1a.
XPath to Error /efile:Return/efile:ReturnData/efile:IRS990 Error Category Missing Data
Rule Number F990-153 Severity Reject
Data Value Missing CompensationFromRelatedOrganization Data Reject Message:

To correct this XML Validation error:

Go to Organizer > Form 990 > Form 990 > Part III - Program Services > Program Services.
Under the Program Service Activity #1 section, enter information in the Description field.

E-file/faq_990_ef.htm/TY2020

Last Modified: 03/19/2020

Last System Build: 09/13/2021