• For tax years beginning on or after July 2 , 2019 , section 3101 of P . L . 116-25 requires that returns by exempt organizations be filed electronically .
• For small exempt organizations , the legislation specifically allowed a postponement (“ transitional relief ”). For tax years ending before July 31 , 2021 , the IRS accepted either paper or electronic filing of Form 990-EZ .
• For tax years ending July 31 , 2021 , and later , Form 990-EZ must be filed electronically .
Accordingly , you must file the 2021 Form 990-EZ electronically