When Is IRS Form 990 Due? Deadlines for Tax Years 2025 and 2026
· Last reviewed · 4 min read
The most common question we get is "When is our Form 990 due?" The short answer: the 15th day of the 5th month after your tax year ends. This post explains how to work out your date, lists the upcoming deadlines, and covers what happens if you are late.
Which Form 990 you file
"Form 990" is a family of returns. Which one you file depends on size:
- Gross receipts normally $50,000 or less: Form 990-N (e-Postcard).
- 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: Form 990-PF.
All four follow the same due date rule. See the difference between Form 990-N and Form 990-EZ.
The due date rule
Form 990, 990-EZ and 990-PF must be filed by the 15th day of the 5th month after the end of your organization's accounting period. Form 990-N follows the same rule. If the due date falls on a Saturday, Sunday or legal holiday, file by the next business day.
Your accounting period is your organization's tax year. It may be the calendar year or a fiscal year, such as July 1 to June 30.
To find your date, take the month your year ends, count forward five months, and use the 15th:
- Year ends December 31: due May 15
- Year ends March 31: due August 15
- Year ends June 30: due November 15
- Year ends September 30: due February 15
Upcoming deadlines
The 2025 Form 990-EZ covers calendar year 2025 and fiscal years that began in 2025 and ended in 2026. So a year that runs from July 1, 2025 to June 30, 2026 is tax year 2025.
- Calendar year 2025 (ended December 31, 2025): due Friday, May 15, 2026. With a Form 8868 extension: November 15, 2026 is a Sunday, so Monday, November 16, 2026.
- Fiscal year ended June 30, 2026 (tax year 2025): November 15, 2026 is a Sunday, so the return is due Monday, November 16, 2026. With an extension: May 15, 2027 is a Saturday, so Monday, May 17, 2027.
- Fiscal year ending September 30, 2026 (tax year 2025): February 15, 2027 is Presidents' Day, so the return is due Tuesday, February 16, 2027.
- Calendar year 2026 (ending December 31, 2026): May 15, 2027 is a Saturday, so the return is due Monday, May 17, 2027.
Example: a PTA with a June 30 year end
Many PTAs run their books from July 1 to June 30. A PTA whose year ended June 30, 2026 must file by November 16, 2026. If its gross receipts are normally $50,000 or less, it files Form 990-N. If they are higher, but under $200,000, and its total assets are under $500,000, it can file Form 990-EZ.
Extensions
Form 990, 990-EZ and 990-PF filers can get an automatic 6-month extension with Form 8868. File it by the original due date. Only one extension is allowed per return, and it does not extend the time to pay tax.
Form 990-N cannot be extended. See Form 8868 due dates.
What happens if you file late
Form 990 and 990-EZ. The 2025 instructions for both forms set a penalty of $25 a day, up to the lesser of $13,000 or 5% of the organization's gross receipts for the year. For organizations with annual gross receipts over $1,309,500, the penalty is $130 a day, up to $65,000 per return. The penalty does not apply if you show reasonable cause.
Form 990-N. The IRS does not charge a penalty for a late e-Postcard. It sends a reminder notice.
Three years. An organization that does not file a required Form 990, 990-EZ, 990-PF or 990-N for three consecutive years automatically loses its tax-exempt status. The revocation is effective on the original due date of the third return. See automatic revocation and reinstatement.
Filing with 990.tax
990.tax is an IRS-authorized e-file provider for small nonprofits. It 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. 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. If your organization needs Form 990, use a tax professional or software that supports it.
Questions can go to [email protected].
Disclaimer: This post is for general information and is not legal or tax advice.