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Posted

How does a tax-exempt organization comply with the requirement under Notice 2010-6 to attach a 409A Document Correction Statement to its "federal income tax return"? Does anyone know if the IRS has indicated in any informal discussions whether tax-exempt organizations must attach the statement to the Form 990 (which is an information return, not a federal income tax return)? Or are tax-exempt organizations exempt from this requirement because they do not file a federal income tax return? Thanks.

  • 1 year later...
Posted

I see nobody answered your post, but what did you decide to do? I have the same question, and I'm thinking that it should be attached to the Form 990, but I think it's strange that I can't find any guidance on this.

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