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Official form guide
Form 8940: 8940
IRS Form 8940 is a Request for Miscellaneous Determination used by exempt organizations to request specific tax determinations from the IRS. A complete request may include one or more documents.
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IRS Form 8940 - 8940
IRS Form 8940 is a Request for Miscellaneous Determination used by exempt organizations to request specific tax determinations from the IRS. A complete request may include one or more documents.
Risk Radar
Scan points- 1Ensure the person signing Form 8940 is listed as an officer, director, or trustee within the first five entries of Part I.
- 2Filing without entering the complete name exactly as it appears in the organizing document (Line 2).
- 3Omitting the organization's 9-digit Employer Identification Number (EIN) from Line 10.
- 4Failing to list the signer among the first five officers, directors, or trustees on Line 17.
- 5Submitting a request without selecting the appropriate Type of Request in Part II.
Plain English
This form allows an organization to ask the IRS to make a special ruling on a particular tax issue. By filing Form 8940, the organization seeks official confirmation regarding how its activities should be taxed. The determination can cover various matters related to the organization's exempt status.
Submission Date
- Filing date: 2026-02-13 17:10:38
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an organization needs to request a miscellaneous determination from the IRS for its tax status.
- Do not use it when you are requesting a group exemption letter, as these requests are now made on Form 8940, Schedule Q.
- Check Form 990-T instead when a foreign organization must file an Exempt Organization Business Income Tax Return.
Form selector
Use this form or another form?
Organization has $50k or less in source income and minimal U.S. activity
This is the typical filing requirement for smaller organizations mentioned in the instructions.
✓ Check forms 990 and 990-EZ.
Organization is created in a U.S. territory
Organizations from U.S. territories must complete all required sections to request determination.
✓ Check regulations section 1.6033-2(g)(1)(viii).
Foreign organization subject to Unrelated Business Income Tax (UBIT)
This specific tax requirement mandates filing Form 990-T for foreign organizations.
✓ Check the instructions for Forms 990 and 990-EZ.
Organization has an authorized representative
Use these forms to delegate authority, though a CAF number is not required on Form 2848.
✓ Check authorization requirements before filling out Part I.
Deadline or filing window
The instruction booklet does not state a specific filing deadline date for IRS Form 8940. However, it notes that if attachments exceed the 15MB limit, contact IRS Customer Account Services at 877-829-5500 for assistance on submission.
Checklist
What you need before filling it out
Part I, Line 1
Full name of applicant · Form 8940
Part I, Lines 3-9
Complete mailing address · Form 8940
Part I, Line 10
9-digit Employer identification number (EIN) · Form 8940
All Parts I through IV
All required sections and schedules of Form 8940 · Form 8940
Supporting documentation
Any additional information to support the request · Various attachments
Supplemental Response
Name and EIN of applicant · Supplemental response page
Before you submit
- 1Complete Parts I through IV, including all applicable schedules of Form 8940.
- 2Ensure all financial information is reported in U.S. dollars with a specified conversion rate.
- 3If providing supplemental responses, place the applicant's name and EIN on every page.
- 4Verify that any attached documents are accompanied by an English translation if they are not already in English.
- 5Confirm payment of the required user fee through Pay.gov before submission.
- 6If authorizing a representative, upload a completed Form 2848 or Form 8821.
- 7Review all entries to ensure they align with your organization's past, present, and planned activities.
How to file this form
- 1Complete Parts I through IV of Form 8940, including any required schedules and attachments.
- 2Pay the required user fee for the request using Pay.gov (payment can be made via bank account or card).
- 3Submit the completed Form 8940 electronically online at Pay.gov by registering or logging into an account.
- 4If providing supplemental information, ensure you list your name and EIN on each page to support the filing.
- 5Upload any authorization forms (Form 2848 or Form 8821) if applicable before finalizing submission.
Known limitations
- 1The form does not apply to organizations that are exempt from federal income tax under section 501(c) and are requesting reclassification as a governmental unit; for this specific request, the organization must obtain a letter ruling following procedures specified in Rev. Proc. 2026-5, 2026-1 I.R.B. 258.
- 2If an organization is described under section 501(a) but also under section 509(a)(3), it should not submit Form 8940 to request a Form 990 filing exception if Line 2 on the form indicates 'No'.
- 3The form does not cover organizations that are described in section 501(c)(3) and section 509(a)(1), section 509(a)(2), or section 509(a)(3); for these, Line 1 on the form should be answered 'Yes'.
- 4If an organization is described in Section 1.6033-2(h) (such as a Men’s or Women’s Organization, Seminary, Mission Society, or Youth Group), it may use Form 8940 to request determination.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8940 is dated December 2025, and users can find the latest information regarding developments at IRS.gov/Form8940.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- User fee — ensure payment is included via Pay.gov, as fees are listed in Rev. Proc. 2026-5, 2026-1 I.R.B. 258.
- Language — confirm the form and attachments are completed in English (provide translation if necessary).
- EIN — verify that a 9-digit Employer Identification Number is entered on Line 10 of Part I.
Quick Facts
Downloads
After you file
- 1Keep a copy of the submitted Form 8940 and any supporting documentation filed with the form.
- 2If requesting an exception from filing requirements, upload a copy of the resulting determination letter or other IRS documentation indicating the organization is described in section 501(c)(1) at the end of Form 8940.
- 3While the request is pending, organizations generally begin their filing obligations as soon as they were formed, unless an exception applies.
- 4If a form 990-series return is due while the Form 8940 request is pending, that return must be completed and submitted according to Form 990-series instructions.
Sources
- SRCInstructions p.1 — Future developments for Form 8940 can be found at IRS.gov/Form8940.
- SRCInstructions p.1 — Do not include social security numbers on publicly disclosed forms, including supporting information and correspondence filed with the form.
- SRCInstructions p.2 — Financial data must be reported in U.S. dollars, requiring specification of the conversion rate used.
- SRCInstructions p.3 — Filing obligations for Form 8940 begin as soon as the organization is formed, unless an exception applies.
- SRCInstructions p.4 — The person signing Form 8940 must be listed within the first five entries on line 17 of the form.
- SRCInstructions p.9 — Line 1 asks if the organization is described in both sections 501(c)(3) and 509(a)(1), (a)(2), or (a)(3).
- SRCInstructions p.10 — Line 1 on Form 8940 addresses whether the entity is a Governmental Unit/Affiliate described under section 501(a) but not section 509(a)(3).
- SRCNot stated in the official source — verify on the agency site (The specific deadline for filing Form 8940 itself is not stated, only that obligations begin upon formation.)
Common confusion points
Should I include my SSN on Form 8940?
The IRS requires disclosure of certain requests, including the supporting information and correspondence; therefore, do not include social security numbers.
→ Confirm that no SSNs are listed anywhere on the form.
What is the basis for answering questions about activities on Form 8940?
Although many items are written in the present tense, answers must be based on the organization's past, present, and planned activities.
→ Review your operational history to ensure the language reflects all three timeframes.
How should I report my financial data?
Financial information must be reported in U.S. dollars, and the filer must specify the conversion rate used if reporting foreign currency amounts.
→ Check the instructions for how you calculated any necessary currency conversions.
What is the difference between a 'Governmental Unit' filing exception and another type of determination request?
Line 1 on Form 8940 asks about being described under section 501(a) but not 509(a)(3), which applies to governmental units (other than those covered by Rev. Proc. 95-48, 1995-2 C.B. 418).
→ Ensure your organization fits the specific description for a Governmental Unit exception.
Do I need an English translation if my documents are in another language?
Yes, if the organizational document, bylaws, or any other attachments attached to Form 8940 are not in English.
→ Verify that every non-English attachment has a corresponding English translation provided.
Who must be listed among the first five entries on Line 17 of Form 8940?
The person who is signing Form 8940 must be listed within the first five entries on line 17.
→ Double-check that the designated signatory's name, title, and address are present in the top five slots.
What if I have more than five officers/directors/trustees?
If you list more than five individuals, you must check the box provided to indicate additional officer, director, or trustee information.
→ Ensure you check the appropriate box when listing personnel beyond the fifth entry.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Pubs. 557 and 598 — These publications contain information regarding return filing requirements and exceptions relevant to Form 8940.
Questions about IRS Form 8940
What is IRS Form 8940 used for?
This form allows an organization to ask the IRS to make a special ruling on a particular tax issue. By filing Form 8940, the organization seeks official confirmation regarding how its activities should be taxed. The determination can cover various matters related to the organization's exempt status.
Who must file IRS Form 8940?
An officer, director, trustee, or other official authorized to sign for an organization must file IRS Form 8940.
What information does IRS Form 8940 require?
The form collects identifying information in Part I (name, EIN), details of the request in Part II (Type of Request), and a full explanation in Part III. Signers' authority is confirmed in Part IV.
Where do I file IRS Form 8940?
IRS Form 8940 must be submitted electronically through Pay.gov. Access to the most recent version is available at www.irs.gov/Form 8940.
How do I complete IRS Form 8940?
First, complete Part I with your organization's details and officers. Next, select the appropriate Type of Request in Part II (e.g., Advance approval of voter registration activities). Then, provide a detailed explanation in Part III before digitally signing in Part IV. The signer must be an authorized official.
What happens if IRS Form 8940 is filed incorrectly?
While penalties are not explicitly detailed for error on this form, submitting an incomplete request may result in delays while the IRS processes the determination.
Should I include my SSN on Form 8940?
The IRS requires disclosure of certain requests, including the supporting information and correspondence; therefore, do not include social security numbers. Confirm that no SSNs are listed anywhere on the form.
What is the basis for answering questions about activities on Form 8940?
Although many items are written in the present tense, answers must be based on the organization's past, present, and planned activities. Review your operational history to ensure the language reflects all three timeframes.
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