Where and How To File

Electronic filing. All persons required to file can file Form 4720 electronically. For general information about electronic filing, visit IRS.gov/Efile, and see Pub. 4163, Modernized e-file Information for Authorized IRS e-File Providers for Business Returns.

Mandatory electronic filing for private foundations. All private foundations reporting information required as to liability for tax imposed under Chapter 42 on the Form 4720 (Schedules A–F, J, or N) must file this form electronically, regardless of the number of other returns the private foundation must file during the calendar year. Form 4720 returns filed on paper by organizations required to file electronically will not be accepted or processed.

Mandatory electronic filing for other than private foun- dations. Filers that are not private foundations required to file at least 10 returns of any type during the calendar year ending with or within the tax year must file their returns electronically. “Returns” for purposes of these instructions include information returns (for example, Forms W-2 and Forms 1099), income tax returns, employment tax returns (including quarterly Forms 941, Employer’s Quarterly Federal Tax Return), and excise returns. The failure to file a return electronically when required is deemed a failure to file the return even if the filer submits a paper return.

On a year-by-year and form-by-form basis, the IRS may waive, in cases of undue hardship, the requirement that filers other than private foundations that file 10 or more returns file electronically. In certain circumstances, a filer may be administratively exempt from the requirement to file electronically. The filer should keep documentation

Instructions for Form 4720 (2025) 3

supporting their undue hardship or other applicable reason for not filing electronically in the filer’s records. For more information about mandatory electronic filing based on the 10–return threshold, waivers, and exemptions, see Regulations section 301.6011–12.

Paper filing. For filers submitting paper returns:

Private delivery services. You can use certain private delivery services (PDS) designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. Go to IRS.gov/PDS for the current list of designated services.

The private delivery service can tell you how to get written proof of the mailing date.

Private delivery services can't deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address. Private delivery services deliver to:

Internal Revenue Service 1973 Rulon White Blvd. Ogden, UT 84201