Form 990 deadlines and extensions
Short answer: Form 990, 990-EZ, 990-PF and 990-N are due on the 15th day of the 5th month after your fiscal year ends, which is May 15 for calendar-year organizations. Filing Form 8868 by the due date gives an automatic 6-month extension (to November 15), except for the 990-N, which can't be extended. Late returns can trigger daily penalties, and an organization that fails to file for three consecutive years automatically loses its tax-exempt status.
Key takeaways
- Due date: the 15th day of the 5th month after year-end (May 15 for December 31 year-ends).
- Form 8868 gives an automatic 6-month extension with no reason required. The 990-N has no extension.
- Which form: 990-N for gross receipts normally $50,000 or less; 990-EZ under $200,000 in gross receipts and under $500,000 in assets; full 990 above that; 990-PF for private foundations.
- Form 990, 990-EZ and 990-PF must be filed electronically.
- Late filing penalties accrue per day, with higher amounts for larger organizations.
- Three consecutive years without filing means automatic revocation of exemption.
Which version of Form 990 does your nonprofit file?
| Form | Who files it | Notes |
|---|---|---|
| 990-N (e-Postcard) | Gross receipts normally $50,000 or less | Short online notice; no financial statements |
| 990-EZ | Gross receipts under $200,000 and total assets under $500,000 | Shorter return; organizations can choose the full 990 instead |
| 990 | Gross receipts $200,000 or more, or total assets $500,000 or more | Full return with schedules for governance, compensation, programs and more |
| 990-PF | All private foundations, regardless of size | Includes excise tax on investment income |
Churches and certain church-related organizations are generally not required to file. Organizations with unrelated business income of $1,000 or more also file Form 990-T.
When is Form 990 due?
All versions are due on the 15th day of the 5th month after the end of the organization's fiscal year. If that date falls on a weekend or legal holiday, the deadline moves to the next business day.
| Fiscal year ends | Original due date | Extended due date |
|---|---|---|
| December 31 | May 15 | November 15 |
| March 31 | August 15 | February 15 |
| June 30 | November 15 | May 15 |
| September 30 | February 15 | August 15 |
How does the Form 990 extension work?
File Form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return, by the original due date. The extension is automatic for six months, and you don't need to give a reason.
- The extension covers filing only. Any tax owed, such as on Form 990-T or 990-PF, is still due by the original date.
- There is no extension for Form 990-N.
- An extension is common and doesn't raise red flags. Most organizations that wait for audited financial statements extend.
Do you have to e-file Form 990?
Yes. Form 990, 990-EZ and 990-PF must be filed electronically, through an IRS-authorized e-file provider. Form 990-N is filed online through the IRS website. Paper returns are generally no longer accepted for these forms.
What are the penalties for filing late?
If a return is late and the organization can't show reasonable cause, the IRS charges a penalty for each day the return is late:
- Smaller organizations: a per-day penalty (about $20 per day in recent years), capped at the lesser of a fixed dollar amount or 5% of gross receipts.
- Larger organizations: a higher per-day penalty (about $120 per day in recent years) with a higher cap, for organizations with gross receipts above an inflation-adjusted threshold of a little over $1.2 million.
The amounts adjust each year for inflation. Penalties also apply to returns that are incomplete, such as missing required schedules. Organizations with a good reason for filing late can request penalty abatement for reasonable cause.
What happens after three missed years?
An organization that fails to file a required Form 990, 990-EZ, 990-PF or 990-N for three consecutive years automatically loses its tax-exempt status. The IRS publishes these organizations on its Automatic Revocation of Exemption List.
- Donations made after the revocation date are generally no longer tax-deductible.
- The organization may owe income tax on its income while it isn't exempt.
- To be reinstated, it must apply again on Form 1023 or 1023-EZ. Applying promptly may allow retroactive reinstatement.
Even the smallest organizations need to file the 990-N every year. It takes a few minutes and protects your exemption.
Don't forget state filings
Many states require a copy of Form 990 with the annual charitable registration renewal, often with audited or reviewed financial statements above a threshold. Some state deadlines differ from the federal one, and a federal extension doesn't always extend the state filing. See when does a nonprofit need an audit for state thresholds.
A simple Form 990 calendar (December 31 year-end)
- January–February: close the year, and send W-2s and 1099s by January 31.
- March–April: complete the audit or review if one is required, and gather 990 information: board list, compensation, programs and governance policies.
- By May 15: file Form 990, or file Form 8868 to extend.
- By November 15: file the extended return. There is no further extension.
Monthly bookkeeping makes the 990 much easier. See a simple month-end close for small nonprofits. We prepare Form 990 returns for nonprofits nationwide.
Frequently asked questions
When is Form 990 due?
The 15th day of the 5th month after the organization's fiscal year ends. For a December 31 year-end, that's May 15.
How do I extend Form 990?
File Form 8868 by the original due date. It gives an automatic six-month extension with no reason required.
Can Form 990-N be extended?
No. There is no extension for the Form 990-N e-Postcard.
Which Form 990 does my nonprofit file?
Form 990-N if gross receipts are normally $50,000 or less; Form 990-EZ if gross receipts are under $200,000 and total assets are under $500,000; the full Form 990 otherwise. Private foundations file Form 990-PF.
What happens if a nonprofit doesn't file Form 990 for three years?
It automatically loses its federal tax-exempt status and must apply again for recognition of exemption.
Does an extension extend the time to pay tax?
No. Form 8868 extends the time to file, but any tax owed, such as on Form 990-T or 990-PF, is still due by the original due date.
GreyWood CPA PLLC is a licensed CPA firm headquartered in Richmond, Virginia (Virginia Board of Accountancy firm license #134961), serving nonprofits, community associations and businesses nationwide. This article is general information as of October 28, 2026, not legal or tax advice for a specific organization. Rules change, so confirm current requirements before acting.