Six-month automatic extension coming for Form 990

The “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015.”  signed into law on July 30, 2015 has provisions changing extensions procedures for many entities.  As a result, the Form 990 will now have an automatic 6 month extension replacing the 4 month and additional 2 month extensions. This will go into effect for tax years beginning on or after January 1, 2016.  Calendar year-end  organizations will be able to take advantage of this in the 2017 filing season.