The delay is needed to give the IRS time to update Form 990 for additional requirements enacted by the Patient Provider and Affordable Care Act.
The IRS will grant affected organizations an automatic three-month extension to file Form 990. The extension applies to organization with original 2010 tax year filing due dates before August 15, 2011. It applies only to hospital organizations that are required to file Schedule H with the 2010 Form 990 and that would otherwise be required to file the 2010 Form 990 before August 15, 2011.
Read the IRS release on Form 990 2010 filing.
Read more coverage on Form 990:
– 3 Points on the New IRS 990 Executive Compensation Reporting Forms
