26 CFR § 1.6033-4 - Required filing in electronic form for returns by organizations required to file returns under section 6033.

---
identifier: "/us/cfr/t26/s1.6033-4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.6033-4 - Required filing in electronic form for returns by organizations required to file returns under section 6033."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.6033-4"
section_name: "Required filing in electronic form for returns by organizations required to file returns under section 6033."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033.

(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]