IRS Form 1023 must be submitted electronically online starting January 1, 2020
Effective January 31, 2020, applications for recognition of exemption on Form 1023 must be submitted electronically online at www.pay.gov. The IRS will provide a grace period during which the IRS will continue to accept paper versions of Form 1023 (Rev. 12-2017).
The user fee for Form 1023 will remain $600 for 2020. Applicants must pay the user fee through www.pay.gov when submitting the form. Payment can be made directly from a bank account or by credit/debit card.