New 990 Form Type Meanings
Returns having Subsection code C3
Code Meaning
990 990
990EZ 990EZ
990R 990 Rescans
990ER 990EZ Rescans
990A 990 Amended
990EA 990EZ Amended
Returns having Subsection code other than C3
Code Meaning
990O 990 Others
990OA 990 Others Amended
990OR 990 Others Rescan
990EO 990EZ Others
990EOA 990EZ Others Amended
990EOR 990EZ Others Rescans
The term "Others" refers to any 990 with a subsection code not equal to '3'.
The term "Amended" indicates the return is not an original filing but an amended return.
The term "Rescan" indicates the return was rescanned after tax processing made changes to the return.
A column in the .dat file (the one right after the 990 type code) shows the Subsection code values. For all the C3 types, the subsection code should be 3. For the Others types, the subsection code should be anything other than 3, including nulls. Nulls indicate the Subsection code was left blank by the taxpayer, or has yet to be determined by IRS tax processing. We scan before that determination is made.
From and email by David K. Hamilton, IRS, Ogden, UT.