On Form 4720, each taxpayer must file his or her own return. Taxpayers such as disqualified persons can no longer report their tax on the organization’s return.

The deadlines for Form 4720 excise taxes filings, quarterly estimated tax payments on Form 990-W, Form 1065 partnership returns, and Form 1120-POL for political organizations have been similarly ...

For calendar year 2023, all organizations filing Forms 990, 990-EZ, 990-PF, 990-T, or private foundations submitting Form 4720 must file electronically through authorized e-file providers.

Organizations filing a Form 990, 990-EZ, 990-PF or 990-T for calendar year 2023 must file their returns electronically, as do private foundations filing Form 4720.

However and as allowed by Congress, the IRS decided to postpone this requirement for Form 990-EZ filers until tax years ending July 31, 2021 or later. ... and Form 4720 (for reporting ...

CORRECTION: The original post said Form 4720 draft Schedules N and O were not yet available, which was incorrect. They are available, on the same page as Schedule M, through the link initially ...