J. When and How To File

This return must be filed by the 15th day of the 5th month following the close of the foundation's tax year. If the regular due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. If the return is filed late, see M. Penalty for Failure To File Timely, Completely, or Correctly , later.

In the case of a complete liquidation, dissolution, or termination, file the return by the 15th day of the 5th month following complete liquidation, dissolution, or termination.

Required electronic filing. If you are filing a 2025 Form 990-PF, you are required to file electronically.

Electronic filing is only available for the current tax year and 2 prior tax periods. If the return you are attempting to file is for a prior year, you must instead paper file the return regardless of the current e-file requirement. As of December 26, 2023, the IRS will no longer accept electronically filed returns for years 2020 and older.

When paper filing an older tax year, such as 2020, write at the top of the return, “The IRS no longer accepts electronic filing of the tax year 2020 returns after December 26, 2023.”

For additional information on the electronic filing requirement and e-file providers, visit IRS.gov/EOefile .