Forms and Instructions

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Writing on behalf of AICPA, Tax Executive Committee Chair Jeffrey A. Porter, CPA has submitted the institute's comments and recommendations regarding IRS Form 990, Return of Organization Exempt from Income Tax, and instructions.

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The Internal Revenue Service has released instructions for filing the 2008 Form 990-EZ. The new form is mostly unchanged; however, it has been updated to include certain schedules from the new Form 990, which replace previously unstructured attachments.
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The Service has released new Form 990 Instructions for the 2008 tax year. The new Form 990 consists of an 11-page, 11-part core form that is required to be completed by all organizations that file the Form 990, and Schedules to be completed by those organizations that...
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