2005 Form 990 Filing Locations
From Wikicpa
File Form 990, or Form 990-EZ, by the 15th day of the 5th month after the organization’s accounting period ends, If the regular due date falls on a Saturday, Sunday. or legal holiday, file on the next business day. A business day is any day that is not a Saturday, Sunday, or legal holiday.
If the organization is liquidated, dissolved, or terminated, file the return by the 15th day of the 5th month after the liquidation, dissolution, or termination. If the return is not filed by the due date (including any extension granted), attach a statement giving the reasons for not filing on time.
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Send the return to the:
Internal Revenue Service Center
Ogden, UT 84201-0027
Private delivery services.
You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. These private delivery services include only the following.
- DHL Express (DIlL): DIlL Same Day’ Service, DIlL Next Day 10:30 AM, DIlL Next Day 12:00 PM, DIlL Next Day 3:00 PM, and DHL 2nd Day Service.
- Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day. FedEx International Priority, FedEx International First.
- United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air AM., UPS Worldwide Express Plus, and UPS Worldwide Express.
The private delivery service can tell you how to get written prcof of the mailing date.
Electronic Filing
You can file Form 990, or Form 990-EZ, and related forms, schedules, and attachments electronically. However, If an organization files at least 250 returns during the calendar year and has total assets of $100 million or more at the end of the tax year, ii must file Form 990 electronically.
If an organization is required to file a return electronically but does not, the organization is considered to have not filed its return. See Temporary Regulations section 301 .6033-4T for more information.
Extension of Time To File
Use Form 8868 to request an automatic 3-month extension of time to file. Use Form
8868 also to apply for an additional (not automatic) 3-month extension if the original 3 months was not enough time. To obtain this additional extension of time to file, you must show reasonable cause for the additional time requested. See the Instructions for Form 8868.
Amended Return/Final Return
To change the organization’s return for any year. file a new return inoluding any required attachments. Use the revision of Form 990, or Form 990-EZ, applicable to the year being amended. The amended return must provide all the information called for by the form and instructions, not just the new or corrected information. Check the Amended return box in the heading of the retum.
The organization may file an amended return at any time to change or add to the information reported on a previously filed retum for the same period. It must make the amended return available for public inspection for 3 years from the date of filing or 3 years from the date the original return was due, whichever is later.
The organization must also send a copy of the information or amended return to any state with which it filed a copy of Form 990, or Form 990-EZ, originally to meet that state’s filing requirement.
Source: irs.gov
