A. Presumably, since the EZ must be filed on-line, the 1023-EZ software will automatically determine whether the application is timely.  

There are exceptions to the 27 month filing deadline, but they are not explained in the 1023-EZ instructions. The 1023-EZ instructions say, "If you have been in existence for more than 27 months, and you believe you qualify for an earlier effective date of the exemption for the organization than the submission date, you can now only request the earlier effective date by completing Form 1023 in its entirety instead of completing Form 1023-EZ."​

Q. Why doesn't Form 1023-EZ ask if we

are filing the application on time (27 months)?