Certain tax-exempt organizations that must file Forms 990-T, Exempt Organization Business Income Tax Return, will be unable to file electronically until March 17, 2024, due to a system upgrade. This will affect certain taxpayers with filing due dates from Jan. 15, 2024, through March 15, 2024. The IRS said affected taxpayers can request a six-month filing extension by submitting Form 8868 by the original due date of the return. If an organization fails to timely submit an extension, or if the extended due date falls within the scheduled downtime, the late e-filed Form 990-T should include a request for waiving off penalties. Contact us for more information or visit: https://bit.ly/4bdQ5j5.