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What Is the Difference Between Form 990-N and Form 990-EZ?

· Last reviewed · 4 min read

What is the Difference between 990N and 990EZ?

Most small nonprofits file one of two short IRS returns: Form 990-N (the e-Postcard) or Form 990-EZ. Which one you file depends on your gross receipts and, for 990-EZ, your total assets. This post explains the thresholds and what each form asks for.

The thresholds

The IRS chart is:

  • Gross receipts normally $50,000 or less: Form 990-N.
  • Gross receipts under $200,000 and total assets under $500,000: Form 990-EZ or Form 990.
  • Gross receipts $200,000 or more, or total assets $500,000 or more: Form 990.
  • Private foundations, regardless of size: Form 990-PF.

Note the word "normally" in the e-Postcard test. Appendix B of the Form 990-EZ instructions defines it. Gross receipts are normally $50,000 or less if your organization is:

  • Up to a year old and received, or donors pledged, $75,000 or less in its first tax year
  • Between 1 and 3 years old and averaged $60,000 or less in each of its first 2 tax years
  • Three years old or more and averaged $50,000 or less over the immediately preceding 3 tax years, including the year the return covers

The Form 990-EZ limits are different. They look at gross receipts for the year and total assets at the end of the year.

An organization that qualifies for the e-Postcard may choose to file a full return instead. If you choose Form 990-EZ, the instructions say you must file a complete return.

Form 990-N (e-Postcard)

Form 990-N is an annual electronic notice. It has no financial statements. It asks for eight items:

  • Employer identification number (EIN)
  • Tax year
  • Legal name and mailing address
  • Any other names the organization uses
  • Name and address of a principal officer
  • Website address, if you have one
  • Confirmation that gross receipts are normally $50,000 or less
  • If it applies, a statement that the organization has terminated

Some small organizations cannot use Form 990-N. Examples are private foundations, most section 509(a)(3) supporting organizations, and certain section 527 political organizations. They file a larger return instead.

The IRS does not charge a penalty for filing Form 990-N late. There is no extension for it. Form 8868 cannot be used to extend Form 990-N.

Form 990-EZ

Form 990-EZ is a short annual information return with real financial reporting. It has six parts:

  • Part I: Revenue, Expenses, and Changes in Net Assets or Fund Balances
  • Part II: Balance Sheets
  • Part III: Statement of Program Service Accomplishments
  • Part IV: List of Officers, Directors, Trustees, and Key Employees
  • Part V: Other Information
  • Part VI: Section 501(c)(3) Organizations

Section 501(c)(3) organizations must also complete Schedule A (Form 990). Other schedules may apply depending on your activities.

The 2025 Form 990-EZ must be filed electronically. IRS e-file is available only for the current tax year and the two prior tax periods. Older years must be filed on paper.

Unlike the e-Postcard, a late Form 990-EZ carries a penalty unless you show reasonable cause. The 2025 instructions list $25 a day, up to the lesser of $13,000 or 5% of the organization's gross receipts for the year.

You can request an automatic 6-month extension for Form 990-EZ with Form 8868.

Same due date

Both forms are due by the 15th day of the 5th month after your tax year ends. If that day is a Saturday, Sunday or legal holiday, the due date is the next business day. For a calendar-year 2026 return, May 15, 2027 is a Saturday, so the due date is May 17, 2027.

Missing three consecutive years of either form leads to automatic revocation of tax-exempt status.

Which one should you file?

Start with your gross receipts. If they are normally $50,000 or less and your organization is not on the IRS list of organizations that cannot use the e-Postcard, Form 990-N is enough. Otherwise, if gross receipts are under $200,000 and year-end total assets are under $500,000, you can file Form 990-EZ. Above either limit, you need the full Form 990.

What 990.tax files

  • Form 990-N: $19.99
  • Form 990-EZ: $89.99
  • Form 8868 extension: $9.99
  • California FTB Form 199, added to a 990-N or 990-EZ filing: $49.99

Prices are per filing, with no subscription. You pay after the return is completed and signed, before 990.tax sends it. 990.tax also files 990-N and 990-EZ for prior tax years. It does not file the full Form 990 or Form 990-PF.

Questions can go to [email protected].

Disclaimer: This post is for general information and is not legal or tax advice.

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