IRS mandates electronic Form 8940 filing on pay.gov

Executive summary: Electronic Form 8940 now available

On April 3, 2023, the IRS posted revised instructions indicating that Form 8940, Request for Miscellaneous Determination, must be filed electronically through pay.gov. The revised Form 8940 is also available on pay.gov.

Electronic filing requirement posted announced

The IRS announced the electronic filling mandate April 4, and the revised form and instructions have been posted to pay.gov and the IRS website, respectively.

The revised instructions indicate that as of April 3, 2023, the IRS requires that the Form 8940 be submitted electronically through pay.gov. Rev. Proc. 2023-12 has also been released to modify Rev. Proc. 2023-5 to allow for the new electronic submission process of the Form 8940. The revenue procedure also provides a 90-day transition relief period, during which paper Form 8940 and letter applications will be accepted and processed by EO Determinations.

Revised Form 8940 includes significant revisions

The pay.gov version of Form 8940 requires a complete listing of all officers and directors/trustees and includes three additional types of requests:

1. Notice only of intent to terminate private foundation status under section 507(b)(1)(B)
2. Voluntary termination of section 501(c)(3) recognition by a government entity
3. Canadian registered charities requesting either a public charity classification or to be included in the IRS Publication 78 data

In addition, to accommodate electronic filing, the new Form 8940 contains numerous changes from the prior version. The paper-filed form was a single page with eight pages of instructions explaining the various attachments required depending upon the type of request being made. The new version of the form is three pages plus those added by the applicable required schedule:

• Schedule A: Advance approval of certain set-asides described in section 4942(g)(2)
• Schedule B: Advance approval of voter registration activities described in section 4945(f)
• Schedule C: Advance approval of scholarship procedures described in section 4945(g)
• Schedule D: Exception from Form 990 filing requirements
• Schedule E: Advance approval that a potential grant or contribution constitutes an “unusual grant”
• Schedule F: Section 509(a)(3) supporting organizations
• Schedule G: Reclassification of foundation status, including voluntary request from a public charity for private foundation status
• Schedule H: Termination of private foundation status under section 507(b)(1)(B) – advance ruling request
• Schedule I: Notice Only – Termination of private foundation status section 507(b)(1)(B)
• Schedule J: Termination of private foundation status under section 507(b)(1)(B) – 60-month period ended
• Schedule K: Canadian registered charities: listing on Pub. 78 Data and/or public charity classification