We have a bunch of 990s and 990EZs to get out this week or file extensions for so the form is on my mind a lot lately. To answer two common questions I have these cheat sheets from the IRS’s Charity section:
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.
Which Form Do I Use?
| 2009 Tax Year (Filed in 2010 or 2011) |
Form to File |
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| 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 |
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| Gross receipts ≥ $500,000, or Total assets ≥ $1.25 million |
990 | |||
| 2010 Tax Year and later (Filed in 2011 and later) |
Form to File |
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| 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 |
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| Gross receipts ≥ $200,000, or Total assets ≥ $500,000 |
990 | |||
Happy filing!
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If my non-profit was just established with the IRS in early April 2010, do I still need to file a 990? I am new to the non-profit thing so I need to make sure I am not in trouble. Your thoughts would be very much appreciated. Thanks!
It depends on your nonprofit’s fiscal year. If it ends on December 31 then I would see about filing by May 17 just to be on the safe side.