OMB control number

U.S. Tax-Exempt Organization Returns

OMB 1545-0047 · TREAS/IRS.

OMB 1545-0047

These forms and schedules are used to determine that tax-exempt organizations fulfill the operating conditions within the limitations of their tax exemption. The data is also used for general statistical purposes. These forms are used by tax-exempt organizations to specify their items of gross income, receipts and disbursements.

The latest form for U.S. Tax-Exempt Organization Returns expires 2027-01-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 8997 Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments Form and Instruction
Form 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts Form
Form 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (and on Investment Income for Private Foundations) Form and Instruction
Form 990-T Schedule A Unrelated Business Taxable Income From an Unrelated Trade or Business Form
Form 990-T Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) Form
Form 990-PF Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation Form
Form 990-N Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ Form and Instruction
Form 990-EZ Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Form
Form 990 Schedule R Related Organizations and Unrelated Partnerships Form
Form 990 Schedule O Supplemental Information to Form 990 or 990-EZ Form
Form 990 Schedule N Liquidation, Termination, Dissolution, or Significant Disposition of Assets Form and Instruction
Form 990 Schedule M Noncash Contributions Form and Instruction
Form 990 Schedule L Transactions With Interested Persons Form
Form 990 Schedule K Supplemental Information on Tax-Exempt Bonds Form
Form 990 Schedule J Compensation Information Form
Form 990 Schedule I Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Form
Form 990 Schedule H Hospitals Form
Form 990 Schedule G Supplemental Information Regarding Fundraising or Gaming Activities Form
Form 990 Schedule F Statement of Activities Outside the United States Form
Form 990 Schedule E Schools Form
Form 990 Schedule D Supplemental Financial Statements Form
Form 990 Schedule C Political Campaign and Lobbying Activities Form
Form 900 Schedule B Schedule of Contributors Form
Form 990 Schedule A Public Charity Status and Public Support Form
Form 990 Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Form
Form 970 Application to Use LIFO Inventory Method Form and Instruction
Form 926 Return by a U.S. Transferor of Property to a Foreign CorporationReturn by a U.S. Transferor of Property to a Foreign Corporation Form
Form 8995-A Schedule D Special Rules for Patrons of Agricultural or Horticultural Cooperatives Form
Form 8995-A Schedule C Loss Netting and Carryforward Form
Form 8995-A Schedule B Aggregation of Business Operations Form
Form 8995-A Schedule A Specified Service Trades or Businesses Form
Form 8995-A Qualified Business Income Deduction Form
Form 8995 Qualified Business Income Deduction Simplified Calculation Form
Form 8992 Schedule A Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI) Form
Form 8992 U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) Form
Form 8991 Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts Form
Form 8990 Limitation on Business Interest Expense Under Section 163(j) Form
Form 8976 Notice of Intent to Operate Under Section 501(c)(4) Form and Instruction
Form 8975 Country-by-Country Report Form
Form 8964-TRA Section 987 Transition Information Form
Form 8964-ELE Section 987 Elections Form
Form 8949 Sales and Other Dispositions of Capital Assets Form
Form 8941 Credit for Small Employer Health Insurance Premiums Form
Form 8940 Request for Miscellaneous Determination Form
Form 8936 Schedule A Clean Vehicle Credit Amount Form
Form 8936 Clean Vehicle Credit Form
Form 8933 Schedule F Utilization Certification Form
Form 8933 Schedule E Election Certification Form
Form 8933 Schedule D Recapture Certification Form
Form 8933 Schedule C Enhanced Oil Recovery Operator Certification Form
Form 8933 Schedule B Disposal Operator Certification Form
Form 8933 Schedule A Disposal or Enhanced Oil Recovery Owner Certification Form
Form 8933 Carbon Oxide Sequestration Credit Form
Form 8932 Credit for Employer Differential Wage Payments Form and Instruction
Form 8911 Schedule A Alternative Fuel Vehicle Refueling Property Form
Form 8911 Alternative Fuel Vehicle Refueling Form
Form 8908 Energy Efficient Home Credit Form
Form 8906 Distilled Spirits Credit Form and Instruction
Form 8899 Notice of Income From Donated Intellectual Property Form and Instruction
Form 8896 Low Sulfur Diesel Fuel Production Credit Form and Instruction
Form 8886-T Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction Form
Form 8886 Reportable Transaction Disclosure Statement Form
Form 8882 Credit for Employer-Provided Childcare Facilities and Services Form and Instruction
Form 8879-TE IRS e-file Signature Authorization for a Tax-Exempt Entity Form and Instruction
Form 8872 Political Organization Report of Contributions and Expenditures Form
Form 8871 Political Organization Notice of Section 527 Status Form
Form 8870 Information Return for Transfers Associated With Certain Personal Benefit Contracts Form and Instruction
Form 8868 Application for Automatic Extension of Time To File an Exempt Organization Return Form
Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method Form
Form 8865 Schedule P Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership Form
Form 8865 Schedule O Transfer of Property to a Foreign Partnership Form
Form 8865 Schedule K-3 Partner's Share of Income, Deductions, Credits, etc.—International Form
Form 8865 Schedule K-2 Partners' Distributive Share Items—International Form
Form 8865 Schedule K-1 Sch K-1 Partner's Share of Income Deductions Credits, etc. Form
Form 8865 Schedule H Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c) Form
Form 8865 Schedule G Statement of Application of the Gain Deferral Method under Section 721(c) Form
Form 8865 Return of U.S. Persons with Respect to Certain Foreign Partnerships Form
Form 8864 Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit Form
Form 8858 Schedule M Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities Form
Form 8858 Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) Form
Form 8827 Credit for Prior Year Minimum Tax—Corporations Form and Instruction
Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips Form and Instruction
Form 8844 Empowerment Zone Employment Credit Form
Form 8838-P Consent to Extend the Time to Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)) Form and Instruction
Form 8838 Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement Form and Instruction
Form 8835 Renewable Electricity Production Credit Form
Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) Form and Instruction
Form 8826 Disabled Access Credit Form and Instruction
Form 8825 Schedule A Rental Real Estate Other Deductions Form
Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation Form
Form 8824 Like-Kind Exchanges Form
Form 8718 User Fee for Exempt Organization Determination Letter Request Form and Instruction
Form 8621-A Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company Form
Form 8621 Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Form
Form 8453-X Political Organization Declaration for Electronic Filing of Notice of Section 527 Status Form and Instruction
Form 8453-TE Tax Exempt Entity Declaration and Signature for Electronic Filing Form and Instruction
Form 8330 Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs) Form and Instruction
Form 8328 Carryforward Election of Unused Private Activity Bond Volume Cap Form and Instruction
Form 8383-V Payment Voucher for Filing Fee Under Section 170(f)(13) Form and Instruction
Form 8283 Noncash Charitable Contributions Form
Form 8282 Donee Information Return Form and Instruction
Form 8050 Direct Deposit of Tax Exempt or Government Entity Tax Refund Form and Instruction
Form 8038-TC Information Return for Tax Credit Bonds and Specified Tax Credit Bonds Form
Form 8038-T Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate Form
Form 8038-R Request for Recovery of Overpayments Under Arbitrage Rebate Provisions Form
Form 8038-GC Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales Form and Instruction
Form 8038-G Information Return for Tax-Exempt Governmental Bonds Form
Form 8038-CP Schedule A Specified Tax Credit Bonds Interest Limit Computation Form
Form 8038-CP Return for Credit Payments to Issuers of Qualified Bonds Form
Form 8038-B Information Return for Build America Bonds and Recovery Zone Form
Form 8038 Information Return for Tax-Exempt Private Activity Bond Issues Form
Form 7220 Prevailing Wage and Apprenticeship (PWA) Verification and Corrections Form
Form 7218 Clean Fuel Production Credit Form
Form 7217 Distributions From a Partnership of Property With Partner Basis Adjustments Form
Form 7213 Nuclear Power Production Credit Form
Form 7211 Clean Electricity Production Credit Form
Form 7210 Clean Hydrogen Production Credit Form
Form 7207 Advanced Manufacturing Production Credit Form
Form 7205 Energy Efficient Commercial Buildings Deduction Form
Form 7204 Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes - Provisional Foreign Tax Credit Agreement Form
Form 7203 S Corporation Shareholder Stock and Debt Basis Limitations Form
Form 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns Form
Form 6781 Gains and Losses From Section 1256 Contracts and Straddles Form and Instruction
Form 6497 Information Return of Nontaxable Energy Grants or Subsidized Energy Financing Form and Instruction
Form 6198 At-Risk Limitations Form
Form 6069 Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953 Form
Form 5884-D Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters Form
Form 5884-C Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans Form and Instruction
Form 5884 Work Opportunity Credit Form
Form 5578 Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax Form and Instruction
Form 5471 Schedule R Distributions From a Foreign Corporation Form
Form 5471 Schedule Q CFC Income by CFC Income Groups Form
Form 5471 Schedule P Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations Form
Form 5471 Schedule O Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock Form
Form 5471 Schedule M Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons Form
Form 5471 Schedule J Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation Form
Form 5471 Schedule I-1 Information for Global Intangible Low-Taxed Income Form
Form 5471 Schedule H Current Earnings and Profits Form
Form 5471 Schedule G-1 Cost Sharing Arrangement Form
Form 5471 Schedule E Income, War Profits, and Excess Profits Taxes Paid or Accrued Form
Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations Form
Form 5227 Split Interest Trust Information Return Form
Form 4797 Sale of Business Property Form
Form 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code Form
Form 4684 Casualties and Thefts Form
Form 461 Limitation on Business Loss Form
Form 4562 Depreciation and Amortization Form
Form 4255 Recapture of Investment Credit Form
Form 4136 Schedule A Business Activity Report for Credit for Federal Tax Paid on Fuels Form
Form 4136 Credit for Federal Tax Paid on Fuels Form
Form 3800 Schedule A Transfer Election Statement Form
Form 3800 General Business Credit Form
Form 3468 Investment Credit Form
Form 3115 Application for Change in Accounting Method Form
Form 2848 Power of Attorney and Declaration of Representative Form
Form 2220 Underpayment of Estimated Tax by Corporations Form
Form 1128 Application to Adopt, Change, or Retain a Tax Year Form
Form 1127 Application for Extension of Time for Payment of Tax Due to Undue Hardship Form and Instruction
Form 1120-POL U.S. Income Tax Return for Certain Political Organizations Form
Form 1116 Schedule C Foreign Tax Redeterminations Form
Form 1116 Schedule B Foreign Tax Carryover Reconciliation Schedule Form
Form 1116 Foreign Tax Credit Form
Form 1062 Schedule A Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer Form
Form 1062 Deferral of Tax on Gain From the Sale or Exchange of Qualified Farmland Property to Qualified Farmers Form
Form 1028 Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code Form
Form 1024-A Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code Form
Form 1024 Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code Form
Form 1023-EZ Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code Form
Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code Form
Form T (Timber) Forest Activities Schedule Form
Form T (Timber) Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns Form
Comments OMB 1545 0047.pdf Public Comments
1545-0047 Form Changes.pdf Supplementary Document
IRS Comments 2025 Form 990 Series.pdf (document unavailable) Public Comments
990 Comments to IRS 09-2025.pdf (document unavailable) Public Comments
MICPA comment letter 9.16.25.pdf Public Comments
The Kresge Foundation - Forms 926 8865 5471 IRS Comment Letter 2025-08-26 Final.pdf Public Comments
Government Cost (Products) 1545-0047.pdf Supplementary Document
1545-0047 Supporting Statement.docx Supporting Statement A
1545-0047 Supporting Statement.docx Supporting Statement A
Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns Form and Instruction
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All Historical Document Collections

202511-1545-004 Approved without change	Revision of a currently approved collection	2025-12-15
202409-1545-003	Revision of a currently approved collection	2024-12-19
202312-1545-006 Approved without change	Revision of a currently approved collection	2023-12-18
202212-1545-014 Approved with change	Revision of a currently approved collection	2022-12-22
202111-1545-021 Approved with change	Revision of a currently approved collection	2021-12-22
202101-1545-017 Approved without change	Revision of a currently approved collection	2021-02-11
201912-1545-014 Approved without change	Revision of a currently approved collection	2020-01-01
201811-1545-003 Approved with change	Revision of a currently approved collection	2018-12-21
201509-1545-023 Approved without change	Extension without change of a currently approved collection	2015-09-30
201412-1545-007 Approved without change	Revision of a currently approved collection	2015-02-26
201411-1545-036 Approved without change	No material or nonsubstantive change to a currently approved collection	2014-11-26
201210-1545-027 Approved with change	Revision of a currently approved collection	2013-04-29
201206-1545-013 Withdrawn and continue	Revision of a currently approved collection	2012-06-26
201205-1545-005 Approved without change	Revision of a currently approved collection	2012-05-09
201007-1545-061 Approved without change	Extension without change of a currently approved collection	2010-07-29
200805-1545-002 Approved with change	No material or nonsubstantive change to a currently approved collection	2008-06-06
200704-1545-021 Approved without change	Revision of a currently approved collection	2007-04-12
200601-1545-034 Approved without change	No material or nonsubstantive change to a currently approved collection	2006-01-24
200411-1545-016 Approved without change	No material or nonsubstantive change to a currently approved collection	2004-11-03
200403-1545-015 Approved without change	Extension without change of a currently approved collection	2004-03-17
200311-1545-052 Approved without change	No material or nonsubstantive change to a currently approved collection	2003-11-13
200112-1545-052 Approved without change	No material or nonsubstantive change to a currently approved collection	2001-12-21
200103-1545-020 Approved without change	Extension without change of a currently approved collection	2001-03-27
200011-1545-005 Approved without change	Extension without change of a currently approved collection	2000-11-16
199906-1545-039 Approved without change	No material or nonsubstantive change to a currently approved collection	1999-06-24
199903-1545-022 Approved without change	No material or nonsubstantive change to a currently approved collection	1999-03-17
199809-1545-026 Approved without change	Revision of a currently approved collection	1998-09-28
199710-1545-022 Approved without change	No material or nonsubstantive change to a currently approved collection	1997-10-03
199611-1545-022 Approved without change	No material or nonsubstantive change to a currently approved collection	1996-11-08
199610-1545-031 Approved without change	No material or nonsubstantive change to a currently approved collection	1996-10-15
199610-1545-030 Approved without change	No material or nonsubstantive change to a currently approved collection	1996-10-15
199607-1545-025 Approved without change	No material or nonsubstantive change to a currently approved collection	1996-07-20
199605-1545-020 Approved without change	No material or nonsubstantive change to a currently approved collection	1996-05-15
199512-1545-030 Approved without change	No material or nonsubstantive change to a currently approved collection	1995-12-18
199507-1545-003 Approved without change	Extension without change of a currently approved collection	1995-07-28
199410-1545-022 Approved with change	No material or nonsubstantive change to a currently approved collection	1994-10-03
199402-1545-017 Approved with change	No material or nonsubstantive change to a currently approved collection	1994-02-08
199311-1545-019 Approved with change	No material or nonsubstantive change to a currently approved collection	1993-11-16
199307-1545-034 Approved with change	No material or nonsubstantive change to a currently approved collection	1993-07-09
199211-1545-027 Approved with change	No material or nonsubstantive change to a currently approved collection	1992-11-30
199207-1545-036 Approved without change	Revision of a currently approved collection	1992-07-20
199111-1545-017 Approved with change	No material or nonsubstantive change to a currently approved collection	1991-11-05
199106-1545-020 Approved without change	Revision of a currently approved collection	1991-06-26
199007-1545-053 Approved with change	No material or nonsubstantive change to a currently approved collection	1990-07-09
198912-1545-024 Approved with change	No material or nonsubstantive change to a currently approved collection	1989-12-21
198910-1545-003 Approved without change	Revision of a currently approved collection	1989-10-06
198908-1545-046 Approved with change	No material or nonsubstantive change to a currently approved collection	1989-08-24
198808-1545-043 Approved without change	Revision of a currently approved collection	1988-08-17
198710-1545-015 Approved with change	No material or nonsubstantive change to a currently approved collection	1987-10-13
198706-1545-026 Approved without change	Revision of a currently approved collection	1987-06-29
198608-1545-006 Approved without change	Revision of a currently approved collection	1986-08-06
198409-1545-025 Approved with change	No material or nonsubstantive change to a currently approved collection	1984-09-06
198407-1545-036 Approved without change	Revision of a currently approved collection	1984-07-19
198402-1545-009 Approved without change	Revision of a currently approved collection	1984-02-13
198309-1545-033 Approved without change	Revision of a currently approved collection	1983-09-22
198210-1545-017 Approved without change	Revision of a currently approved collection	1982-10-13
198109-1545-191 Approved without change	Revision of a currently approved collection	1981-09-29
198104-1545-047 Approved without change	Revision of a currently approved collection	1981-04-01