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Instructions for Form 1023›(Rev. December 2024)›!

How to File

1224 Inst 1023 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

As of January 31, 2020, the IRS requires that Form 1023 applications for recognition of exemption be submitted electronically online at Pay.gov . The IRS will provide a 90-day grace period during which it will continue to accept paper versions of Form 1023. To submit Form 1023, you must:

  1. Register for an account on Pay.gov.

  2. Enter "1023" in the search box and select Form 1023.

  3. Complete the form.

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▸Contents — 1224 Inst 1023 (PDF)
1224 Inst 1023 (PDF)

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