FAQ’S
Which Form Do I Use?
2009 Tax Year (Filed in 2010 or 2011) |
Form to File |
Gross receipts normally = $25,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return |
990-N |
Gross receipts < $500,000, and Total assets < $1.25 million |
990-EZ or 990 |
Gross receipts = $500,000, or Total assets = $1.25 million |
990 |
2010 Tax Year and later (Filed in 2011 and later) |
Form to File |
Gross receipts normally =$50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return. |
990-N |
Gross receipts< $200,000, and Total assets < $500,000 |
990-EZ or 990 |
Gross receipts = $200,000, or Total assets = $500,000 |
990 |
When Is My 990 Due?
From the IRS: Use the table below to find the due date of annual returns (Forms 990, 990-EZ, 990-PF, or 990-BL) that a tax-exempt organization must file.
Ending date of tax year | Initial return due date | First extended due date | Second extended due date |
December 31 | May 15 | August 15 | November 15 |
November 30 | April 15 | July 15 | October 15 |
October 31 | March 15 | June 15 | September 15 |
September 30 | February 15 | May 15 | August 15 |
August 31 | January 15 | April 15 | July 15 |
July 31 | December 15 | March 15 | June 15 |
June 30 | November 15 | February 15 | May 15 |
May 31 | October 15 | January 15 | April 15 |
April 30 | September 15 | December 15 | March 15 |
March 31 | August 15 | November 15 | February 15 |
February 28/29 | July 15 | October 15 | January 15 |
January 31 | June 15 | September 15 | December 15 |
If a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. The table above does not reflect the additional day.
FAQ’S
Which Form Do I Use?
2009 Tax Year (Filed in 2010 or 2011) |
Form to File |
Gross receipts normally = $25,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return |
990-N |
Gross receipts < $500,000, and Total assets < $1.25 million |
990-EZ or 990 |
Gross receipts = $500,000, or Total assets = $1.25 million |
990 |
2010 Tax Year and later (Filed in 2011 and later) |
Form to File |
Gross receipts normally =$50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return. |
990-N |
Gross receipts< $200,000, and Total assets < $500,000 |
990-EZ or 990 |
Gross receipts = $200,000, or Total assets = $500,000 |
990 |
When Is My 990 Due?
From the IRS: Use the table below to find the due date of annual returns (Forms 990, 990-EZ, 990-PF, or 990-BL) that a tax-exempt organization must file.
Ending date of tax year | Initial return due date | First extended due date | Second extended due date |
December 31 | May 15 | August 15 | November 15 |
November 30 | April 15 | July 15 | October 15 |
October 31 | March 15 | June 15 | September 15 |
September 30 | February 15 | May 15 | August 15 |
August 31 | January 15 | April 15 | July 15 |
July 31 | December 15 | March 15 | June 15 |
June 30 | November 15 | February 15 | May 15 |
May 31 | October 15 | January 15 | April 15 |
April 30 | September 15 | December 15 | March 15 |
March 31 | August 15 | November 15 | February 15 |
February 28/29 | July 15 | October 15 | January 15 |
January 31 | June 15 | September 15 | December 15 |
If a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. The table above does not reflect the additional day.