When Is Form 990 Due? Find Your Form and Deadline

What is a 990?

Form 990 is the annual information return that most tax-exempt organizations file with the IRS. It shows what came in and went out during the year, what you own, who runs the organization and what your programs achieved. Exempt organizations usually owe no tax on it; the return keeps the IRS and the public informed, and donors and grantmakers often read it before they give.

“Form 990” is really a family of returns. Which one you file depends on your size and on whether you are a private foundation: the Form 990-N e-Postcard for small organizations, the shorter Form 990-EZ, the full Form 990 and Form 990-PF for private foundations. Charities, social clubs, trade associations, booster clubs and most other 501(c) organizations all file one of them, every year, even in a year with little activity.

Which 990 to file (990-N, 990-EZ, 990, 990-PF)

The IRS sorts organizations by gross receipts, which means everything you received during the year from all sources, before subtracting any costs: dues, donations, grants, program fees, event and sales income, interest. Total assets are measured at the end of the tax year.

You can always file a longer form than you need. An organization eligible for the 990-N may file a 990-EZ or a full 990, for example because a grantmaker asks for it. The opposite isn’t allowed: if your receipts or assets cross a threshold, you move up to the longer return for that year.

The 990-N asks only for basic facts: your EIN, tax year, legal name and mailing address, any other names you use, your website, your principal officer, and confirmation that your gross receipts are normally $50,000 or less. It takes minutes, but it can’t be filed on paper and it can’t be extended.

When is Form 990 due? (calendar and fiscal year)

Every return in the 990 series is due on the 15th day of the 5th month after your tax year ends. For organizations whose tax year is the calendar year, that is May 15. When the date falls on a Saturday, Sunday or legal holiday, the deadline moves to the next business day. For calendar-year 2026 returns, the due date is May 17, 2027 (May 15 falls on a Saturday).

If your fiscal year ends on another date, count five months forward from the end of the month it ends in. A fiscal year ending June 30, 2026 has a due date of November 16, 2026 (November 15 falls on a Sunday). Legal holidays include Washington’s Birthday in February and DC Emancipation Day in April, which the IRS observes for filing deadlines, so a 15th that falls on one of them moves too.

1. Find the end of your tax year. Your fiscal year is in your bylaws and on your last return. Many small organizations use the calendar year.
2. Count five months forward. The return is due on the 15th day of the 5th month after the month your year ends in.
3. Check weekends and holidays. If the 15th is a Saturday, Sunday or legal holiday, the due date moves to the next business day.
4. Decide on an extension. To get 6 more months, file Form 8868 by the original due date. Form 990-N can’t be extended.
5. Set a reminder. Download the calendar file from the finder so your treasurer gets a reminder 30 days before the deadline.

Extensions with Form 8868

Form 8868 gives an automatic 6-month extension for Form 990, 990-EZ, 990-PF and 990-T. You don’t need to explain why; you only need to file it by the original due date. For a calendar-year organization, that moves the 2026 return to November 15, 2027.

Two limits matter. The extension covers filing, not paying: any tax due on unrelated business income is still due on the original date. And the Form 990-N e-Postcard can’t be extended at all, so small organizations need to file it on time.

Form 990-T and unrelated business income

Unrelated business income comes from a trade or business you carry on regularly that isn’t substantially related to your exempt purpose, such as selling advertising in a newsletter or running a shop that sells to the general public. If your gross unrelated business income is $1,000 or more, you file Form 990-T in addition to your regular return.

For exempt organizations, Form 990-T is due on the same date as the 990: the 15th day of the 5th month after year end. Employees’ trusts and IRAs have an earlier date, the 15th day of the 4th month. A specific deduction of $1,000 is subtracted before tax is calculated, and Form 8868 extends the time to file.

What happens if you don’t file

Filing late costs money. For returns for tax year 2026, the IRS charges $25 for each day a Form 990 or 990-EZ is late, up to $13,000 or 5% of your gross receipts, whichever is less. Organizations with gross receipts of more than $1,339,500 pay $130 a day, up to $66,500. The amounts are adjusted for inflation, so ask your CPA which schedule applies to an earlier year.

Not filing at all is worse. An organization that doesn’t file a required return for 3 consecutive years loses its tax exemption automatically, including small groups that only needed the 990-N. The IRS publishes the names of revoked organizations, donations stop being deductible, and the organization has to apply for exemption again.

Frequently asked questions

Sources

• IRS: Form 990 series – which forms do exempt organizations file?, as of June 28, 2026
• IRS: Return due dates for exempt organizations – annual return, as of June 28, 2026
• IRS: Annual electronic filing requirement for small exempt organizations (Form 990-N)
• IRS: About Form 8868, Application for Extension of Time to File an Exempt Organization Return, as of January 1, 2026
• IRS: About Form 990-T, Exempt Organization Business Income Tax Return
• IRS: Automatic revocation of exemption
• IRS Revenue Procedure 2025-32 (inflation-adjusted penalty amounts)

Last reviewed October 30, 2026. Figures as of October 30, 2026.