Treasury Regulations · 26 CFR
§ 1.6033-4. Required filing in electronic form for returns by organizations required to file returns under section 6033.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6033
Cite as 26 CFR § 1.6033-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 23, 2023 by T.D. 9972
- Issued under
- 26 U.S.C. § 6033
- Length
- 69 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(a) In general. The return of an organization that is required to be filed in electronic form under § 301.6033-4 of this chapter must be filed in accordance with IRS revenue procedures, publications, forms, instructions, or other guidance.
¶(b) Applicability date. The rules of this section apply for returns required to be filed for taxable years ending on or after February 23, 2023.
[T.D. 9972, 88 FR 11764, Feb. 23, 2023]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9972 (88 FR 11764)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6032-1 Returns of banks with respect to common trust funds.
- § 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970.
- § 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations.
- § 1.6033-3 Additional provisions relating to private foundations.
- § 1.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
- § 1.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
- § 1.6033-6 Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
- § 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
- § 1.6035-0 Table of contents.