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Official form guide
Form 8940: 8940
IRS Form 8940 is the Request for Miscellaneous Determination used by organizations to seek IRS approval for specific tax‑related requests, and it must be submitted electronically through Pay.gov.
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IRS Form 8940 - 8940
IRS Form 8940 is the Request for Miscellaneous Determination used by organizations to seek IRS approval for specific tax‑related requests, and it must be submitted electronically through Pay.gov.
Risk Radar
Scan points- 1Uploading more than one file or exceeding 15 MB will cause the submission to be rejected.
- 2Submitting multiple PDF files instead of a single combined PDF.
- 3Exceeding the 15 MB file size limit for the uploaded PDF.
- 4Omitting required attachments or not following the prescribed attachment order.
- 5Failing to digitally sign Form 8940 at the end of Part IV.
Plain English
Form 8940 lets a tax‑exempt organization ask the IRS for a special determination on matters like set‑aside approvals or voter‑registration activities. You fill out the form, attach supporting documents in one PDF, and upload it online. The IRS reviews the request and issues a determination letter.
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 seeks a miscellaneous determination, such as a group exemption letter request, from the IRS.
- Do not use it when the organization is exempt under section 501(c) and is requesting reclassification as a governmental unit.
- Check Form 990-T instead when the organization must file an unrelated business income tax return.
Form selector
Use this form or another form?
Need to file annual return while request pending
Annual filing requirement continues during pending determination
✓ Confirm filing deadline for Form 990
Foreign organization subject to unrelated business income tax
Separate return for unrelated business income tax
✓ Verify foreign status and taxable income
Small organization with less than $200,000 revenue
Simplified filing for smaller entities
✓ Check revenue thresholds
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I, Line 1 – Full name of applicant
Applicant's legal name · Form 8940
Social Security Number field
Omit SSN · Form 8940
Schedule Q – Group exemption request
Group exemption documentation · Form 8940 Schedule Q
Supplemental response header – Name and EIN on each page
Applicant's name and EIN · Supplemental response attached to Form 8940
Line 1 – 501(a) but not 509(a)(3) question
Yes/No answer · Form 8940
Before you submit
- 1Verify the revision date on the form is December 2025.
- 2Complete all required fields in Part I, including full name and EIN.
- 3Confirm no Social Security Numbers appear anywhere on the form.
- 4Attach Schedule Q if requesting a group exemption letter.
- 5Include any supplemental responses with name and EIN on each page, referencing the correct part and line.
- 6Answer the 501(a) vs 509(a)(3) question accurately; select No if not applicable.
- 7Register or log in to Pay.gov before uploading the form.
- 8Upload the completed Form 8940 PDF and all attachments to Pay.gov.
- 9Submit the form electronically through Pay.gov.
- 10Save the electronic confirmation receipt as proof of filing.
How to file this form
- 1Register or log in to Pay.gov.
- 2Complete Form 8940 and any required schedules in English, reporting amounts in U.S. dollars.
- 3Upload the finished Form 8940 PDF and supplemental documents to Pay.gov.
- 4Submit the form electronically via Pay.gov.
- 5Save the electronic receipt as proof of filing.
Known limitations
- 1Not for organizations exempt under section 501(c) that are seeking reclassification as a governmental unit (Instructions p.10).
- 2Not applicable when the organization does not meet the 501(a) description without being a 509(a)(3) supporting organization (Instructions p.10).
- 3Does not replace the requirement to file an annual return (Form 990 or 990‑EZ) while the request is pending (Instructions p.3).
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 form is revised December 2025; the instructions direct users to the latest information page at IRS.gov/Form8940, and note that group exemption letter requests now use Schedule Q instead of written letters.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025 (Instructions p.1).
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
- Electronic filing requirement — confirm filing via Pay.gov (Instructions p.2).
Quick Facts
Downloads
After you file
- 1Retain a copy of the submitted Form 8940 and all attachments.
- 2Keep the electronic receipt from Pay.gov for at least three years.
- 3Monitor IRS communications for the determination letter or any requests for additional information.
- 4If an error is discovered, submit an amended Form 8940 through Pay.gov.
- 5Store any public inspection notices in the organization’s records.
Sources
- SRCInstructions p.1 — revision date is December 2025.
- SRCInstructions p.1 — latest information page is IRS.gov/Form8940.
- SRCInstructions p.1 — group exemption letter requests now use Schedule Q.
- SRCInstructions p.2 — electronic filing required via Pay.gov as of April 3, 2023.
- SRCInstructions p.3 — annual filing obligations begin as soon as the organization is formed.
- SRCInstructions p.4 — foreign organizations subject to unrelated business income tax must file Form 990‑T.
- SRCInstructions p.10 — form not for 501(c) organizations requesting reclassification as a governmental unit.
- SRCInstructions p.10 — line 1 asks if described under section 501(a) but not 509(a)(3).
Common confusion points
Do I need to include my SSN?
The instructions explicitly say SSNs must not be included on publicly disclosed forms.
→ Verify that no SSN fields are filled.
Can I mail this form?
The instructions state the form must be submitted electronically via Pay.gov.
→ Confirm electronic filing through Pay.gov before proceeding.
Is Form 8940 used to reclassify as a governmental unit?
The form is not for that purpose; a separate letter ruling is required.
→ Review the 501(a) vs 509(a)(3) question and answer No if not applicable.
Do I have to attach Schedule Q for a group exemption?
Group exemption requests are now made on Schedule Q, not by written letter.
→ Ensure Schedule Q is attached when requesting a group exemption.
Do I still need to file Form 990 while my request is pending?
Annual filing obligations begin as soon as the organization is formed and continue during the pending period.
→ File the appropriate Form 990 or 990‑EZ as required.
Is there a filing fee for Form 8940?
The instructions do not mention any fee.
→ Verify any fee requirements on the IRS website before submitting.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8940 – submit an amendment via Pay.gov to correct errors.
Questions about IRS Form 8940
What is IRS Form 8940 used for?
Form 8940 lets a tax‑exempt organization ask the IRS for a special determination on matters like set‑aside approvals or voter‑registration activities. You fill out the form, attach supporting documents in one PDF, and upload it online. The IRS reviews the request and issues a determination letter.
What information does IRS Form 8940 require?
Form 8940 collects the organization’s name, mailing address, EIN, and the names, titles, and addresses of officers, directors, or trustees (Part I, lines 2‑17). It also requires the filer to select the type of request (Part II, line 1) and provide a detailed description of the request (Part III, line 1).
Where do I file IRS Form 8940?
Form 8940 must be submitted electronically through Pay.gov; the most recent version is available at www.irs.gov/Form8940.
How do I complete IRS Form 8940?
First, enter the organization’s name, address, and EIN on Part I and list up to five officers, directors, or trustees, ensuring the signer is among them. Next, choose the appropriate request type in Part II and describe the request in detail in Part III. Then, digitally sign the form in Part IV with the signer’s title, authority, and date. Finally, combine all required attachments into a single PDF not exceeding 15 MB, following the specified order, and upload it via Pay.gov.
Do I need to include my SSN?
The instructions explicitly say SSNs must not be included on publicly disclosed forms. Verify that no SSN fields are filled.
Can I mail this form?
The instructions state the form must be submitted electronically via Pay.gov. Confirm electronic filing through Pay.gov before proceeding.
Is Form 8940 used to reclassify as a governmental unit?
The form is not for that purpose; a separate letter ruling is required. Review the 501(a) vs 509(a)(3) question and answer No if not applicable.
Do I have to attach Schedule Q for a group exemption?
Group exemption requests are now made on Schedule Q, not by written letter. Ensure Schedule Q is attached when requesting a group exemption.
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