Submission Procedures for Form 1024-A Updated

The IRS has updated the procedures for exempt organization determination letters with respect to the electronically submitted Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code. Electronic submission is now the exclusive means of submitting a completed Form 1024-A, except for submissions eligible for 90-day transition relief.

Changes to Submission Process

The IRS has revised and updated Form 1024-A and provided for it to be electronically submitted. The electronic submission process for Form 1024-A replaces the paper submission process for Form 1024-A after January 3, 2022, subject to transition relief. The Service will process a completed paper Form 1024-A accompanied by the correct user fee, without applying the modifications of this revenue procedure, if the submission of the Form 1024-A is postmarked on or before the date that is 90 days after the effective date of this revenue procedure. The required user fee for Form 1024 will remain $600 for 2022. Taxpayers must pay the fee through www.pay.gov when submitting the form. Payment can be made directly from a bank account or by credit or debit card.

Rev. Proc. 2022-5, I.R.B. 2022-1, 258, is modified.