The Form 990 series filing deadline this year is May 15, 2024.
Form 990, 990-EZ, Form 990-N, or 990-PF must be filed by the 15th day of the 5th month after the end of your organization's accounting period. For a calendar year taxpayer, Form 990, 990-EZ, Form 990-N, or 990-PF is due May 15 of the following year.
Which Form 990-series return should be filed?
Most tax-exempt organizations are required to file an annual return. Which form an organization must file generally depends on its financial activity, as indicated in the chart below.
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Gross receipts < $200,000 and | |
Gross receipt > $200,000 or | |
Private foundation – regardless of status | |
What if an organization needs more time to file?
Are there consequences for filing late?
An organization that does not meet its Form 990 or Form 990-EZ filing requirement may have to pay a penalty for each day the return is late. The amount of the penalty depends on the size of the organization. See Form 990 Instructions or Form 990-EZ Instructions, “Failure-To-File Penalties” for additional information.
What happens if an organization doesn’t file?
Under Internal Revenue Code Section 6033(j), the tax-exempt status of an organization that does not file a required return or notice for three consecutive years will be automatically revoked as of the due date of the third unfiled return. Revoked organizations must file Form 1120, U.S. Corporation Income Tax Return, or a Form 1041, U.S. Income Tax Return for Estates and Trusts, and may need to pay income taxes.
Where can an organization find help filing Form 990?