Form 990 Filing Requirements for Nonprofits & Tax-Exempt Organizations

What is Form 990 - An Overview?

IRS Form 990, Return of Organization Exempt From Income Tax, is an annual information return filed by Tax-exempt

organizations, nonexempt charitable trusts, and section 527 political organizations to provide information as required

by Section 6033.

Who must file Form 990?

Organizations that are exempt from income tax under section 501(a) must file Form 990 with the IRS. This includes

tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations.

Form 990 Deadline

Organizations that follow the fiscal tax year must file Form 990 by the 15th day of the 5th month after the organization's

accounting period ends. For organizations that follow the calendar tax year, the 990 return is due by May 15.

If the due date falls on a Saturday, Sunday, or legal holiday, file the form on the next business day.

Use the Form 990 Due Date Calculator to find your deadline.

Condition to File IRS Form 990

Organizations with gross receipts greater than or equal to $200,000 or total assets greater than or equal to $500,000

at the end of the tax year are required to file Form 990.

How to file Form 990

Form 990 can be filed by Paper or by electronically.

If you choose to file 990 electronically, organizations with the tax year beginning after July 2019 must file their Form 990

return electronically. Choose an authorized provider such as ExpressTaxExempt to e-file your 990 Forms quickly

and securely.

IRS recommends the filing of Form 990 electronically for 2020 Tax Year and it will be mandated for the upcoming tax year.

If you choose the file 990 by paper, use the mailing address mentioned below

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0027

Extension for Filing Form 990

Form 8868, Application for Automatic Extension of Time, can be used to get an automatic 6-month extension if you

need more time to file your IRS Form 990 tax return. IRS requires no explanation of the extension on Form 8868.

Why choose ExpressTaxExempt?

ExpressTaxExempt is an IRS authorized e-file service provider with thousands of non-profit organizations filing their

return quickly and easily.

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