How does an exempt organization change its accounting period while filing 990-T?
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Last modified 1/6/2023 5:50:04 AM EST |
Applicable To
Form 990
Form 990-EZ
Form 990-PF
Form 990-N
Form 8868
Form 990-T
When an organization wants to change its accounting period, it must file Form 990-T by the due date of the short tax period from which the accounting period is to be changed. A short tax period in a taxable year is a period that is less than 12 months.
If your exempt organization wants to change its accounting period, it must indicate it in its 990-T return or file Form 1128, Application To Adopt, Change, or Retain a Tax Year.