For nonprofits, ensuring that your tax filings are up to date is crucial for maintaining your tax-exempt status. This often means dealing with IRS Form 990. The question we hear most frequently at 990.Tax is, "When is IRS Form 990 due?" We'll break it down for you here and ensure you understand all of the critical details to keep your organization in good standing.

## Form 990: The Basics

Form 990 is an annual reporting return that federally tax-exempt organizations must file with the IRS. It provides information about the organization's mission, programs, and finances.

The form includes various schedules and parts, each designed to capture different types of information about your organization. Depending on your organization's financial activity, you may need to file Form 990, 990-EZ, or 990-N (e-Postcard).

## When is IRS Form 990 Due?

The deadline for filing Form 990 is the 15th day of the 5th month after your organization's accounting period ends. This is an annual deadline; you need to file your Form 990 each year.

However, not all organizations operate on the same fiscal calendar. The fiscal year end is chosen by the organization and could vary significantly from one nonprofit to another. For the complete and updated information on Form 990 due dates, visit the official IRS website [here](https://www.irs.gov/charities-non-profits/political-organizations/exempt-organization-filing-requirements-form-990-due-date).

## Case Study: PTA Organizations

Let's illustrate this with an example: Suppose your organization is a Parent-Teacher Association (PTA) that operates on a fiscal year ending on June 30.

In this case, your Form 990 would be due by November 15 of the same year. So, if your PTA's fiscal year ended on June 30, 2023, you would need to file Form 990 by November 15, 2023.

## Consequences of Late Filing

The IRS imposes penalties for late filing of Form 990. The fine is $20 per day for nonprofits with gross receipts less than $1 million, and $100 per day for nonprofits with gross receipts over $1 million. However, the maximum penalty cannot exceed 5% of the organization's gross receipts for the year.

Moreover, if your organization fails to file Form 990 for three consecutive years, the IRS will automatically revoke your tax-exempt status. Therefore, meeting your filing deadline is not only smart but also crucial to maintaining your nonprofit status.

## Final Thoughts

Understanding and keeping track of your Form 990 due date is integral to the smooth operation of your nonprofit. At [990.tax](https://990.tax), we're dedicated to simplifying this process for you. We offer an online tax filing service specifically designed for nonprofits, so you can rest easy knowing your tax filings are in good hands.

Never miss a deadline again with our easy-to-use service. File your Form 990 with [990.tax](https://990.tax) and keep your focus on what matters most – your mission.


When is IRS Form 990 Due: The Deadline to File Nonprofit Tax Form 990

medium_when-is-irs-form-990-due.png

small_when-is-irs-form-990-due.png

thumbnail_when-is-irs-form-990-due.png

when-is-irs-form-990-due.png

Filing taxes can be a daunting task, especially for non-profit organizations balancing numerous responsibilities. Fortunately, if you need more time to prepare your organization's tax return, the IRS Form 8868 provides a convenient solution by allowing you to apply for an extension. This step-by-step guide will walk you through the e-filing process, ensuring your non-profit meets its tax obligations without the rush.

Before diving into the filing process, it’s crucial to grasp the purpose of Form 8868. This form is used by non-profit organizations to request an automatic 6-month extension to file their required IRS forms, such as the 990 series. Remember, this extension applies to filing the forms, not an extension to pay any taxes due.

**Step 1:** Begin by accessing 990.tax. If you're a returning user, log in with your account details. New users can start by entering the name or EIN of their non-profit organization to create an account.
![Start by logging into 990.tax (if you already have an account) or begin typing the name or EIN of your non-profit organization to create a new account](https://storage.googleapis.com/990-images/990_tax_non_profit_e92f71545c/990_tax_non_profit_e92f71545c.png)

**Step 2:** Fill Out Basic Information
Start the process by providing essential details about your non-profit organization. Key information includes the organization's name, Employer Identification Number (EIN), and address. Ensure accuracy in this step, as this data links your request to your organization's tax records.
![Start the process by providing essential details about your non-profit organization](https://storage.googleapis.com/990-images/e_file_form_8868_basic_information_2a26e707d0/e_file_form_8868_basic_information_2a26e707d0.png)

Attention to Tax Year Dates: It’s vital to specify the tax year dates accurately. The IRS requires Form 8868 to be filed by the [due date of your organization's return](https://www.990.tax/blog/when-is-irs-form-990-due), typically the 15th day of the 5th month after your fiscal year ends. Double-check these dates to avoid any complications.

**Step 3:** “Books in Care of” Section
This section asks for information about who maintains the organization’s financial records. Providing these details helps the IRS know who to contact if there are questions about your extension request or financial data.
![Form 8868 “Books in Care of” Section](https://storage.googleapis.com/990-images/e_file_form_8868_books_in_care_of_b1f70ee06a/e_file_form_8868_books_in_care_of_b1f70ee06a.png)

**Step 4:** Tax Calculation Details
If your organization owes any taxes, this section requires you to estimate the amount and provide details about the payment. While the extension does not cover tax payments, it’s crucial to estimate and pay any owed taxes by your original deadline to avoid penalties.
![Form 8868 Tax Calculation Details](https://storage.googleapis.com/990-images/efile_form_8868_tax_calculation_0e66ea8d90/efile_form_8868_tax_calculation_0e66ea8d90.png)

**Step 5:** Entering Your Information
After entering details about your non-profit’s finances, you'll need to provide information about yourself, especially if you are the filer or an authorized representative. This includes your name, title, and contact information.
![Form 8868 Filing Officer Information](https://storage.googleapis.com/990-images/efile_form_8868_filing_officer_45f8c0dd84/efile_form_8868_filing_officer_45f8c0dd84.png)

**Step 6:** Review the Form
Before submitting, thoroughly review all the information entered on Form 8868. Ensure that all details are accurate and complete to prevent delays in processing your extension request.
![Form 8868 Review](https://storage.googleapis.com/990-images/efile_form_8868_review_1fdead3c07/efile_form_8868_review_1fdead3c07.png)

**Step 7:** E-Sign Form 8453-TE
To authorize the electronic transmission of your extension request, you must electronically sign Form 8453-TE. This form is an e-file Declaration for an Exempt Organization. By signing, you confirm that the information provided is accurate and that you are authorized to submit the extension request on behalf of your organization.
![Form 8868 Authorize e-filing](https://storage.googleapis.com/990-images/efile_form_8868_authorize_b37d6a0826/efile_form_8868_authorize_b37d6a0826.png)

**Step 8:** Confirmation of Submission
After submitting Form 8868 through an IRS-approved e-file provider 990.tax, you will receive an email confirmation that your application has been accepted. This email, from ThankYou@990.tax, serves as your official acknowledgment from the IRS, so keep it for your records.

**Conclusion**
Requesting an extension for your non-profit organization's tax return doesn’t have to be complex. By following these steps and utilizing the e-filing option, you can ensure your organization stays compliant without the added stress of rushing to meet the original deadline. Always remember to consult with a tax professional if you have specific questions about your organization’s tax situation.

form-8868-efile.png

A Step-by-Step Guide to E-Filing IRS Form 8868 for Non-Profit Organizations

For non-profit organizations across the United States, maintaining tax-exempt status is crucial and requires timely filing of annual tax reports. A common requirement for small non-profits (those with annual receipts under $50,000) is filing Form 990-N, also known as the e-Postcard, with the Internal Revenue Service (IRS). This process is straightforward, and 990.tax is designed to make it even easier, offering a user-friendly platform that guides organizations through each step. Here's how to complete your 990-N filing through 990.tax.

**Step 1:** Begin by accessing 990.tax. If you're a returning user, log in with your account details. New users can start by entering the name or EIN of their non-profit organization to create an account.
![Start by logging into 990.tax (if you already have an account) or begin typing the name or EIN of your non-profit organization to create a new account](https://storage.googleapis.com/990-images/990_tax_non_profit_e92f71545c/990_tax_non_profit_e92f71545c.png)

**Step 2:** Select the tax year for which you are filing. If your receipts for the year are under $50,000, you will be filing Form 990-N.
![Select the tax year for which you are filing. If your receipts for the year are under $50,000, you will be filing Form 990-N](https://storage.googleapis.com/990-images/990_tax_select_tax_year_990_N_e8bed8e6bc/990_tax_select_tax_year_990_N_e8bed8e6bc.png)

**Step 3:** Verify the information that's pre-filled on the 990-N form and complete any sections that are missing.
![Verify pre-filled and fill out any missing 990-N form information.](https://storage.googleapis.com/990-images/990_tax_verify_prefilled_information_cd52044cf3/990_tax_verify_prefilled_information_cd52044cf3.png)

**Step 4:** Once all information about your non-profit's finances is entered, the next step is to provide details about yourself.
![Great job! You’ve entered all information about your non-profit finances. The final step is to provide information about yourself](https://storage.googleapis.com/990-images/990_tax_filing_officer_information_aed3986de1/990_tax_filing_officer_information_aed3986de1.png)

**Step 5:** Once filed, you will receive a confirmation email from ThankYou@990.tax, indicating that your returns have been accepted by the IRS.

Don't forget to download copies of the transmitted form from the "Filings" section for your records.

By following these steps, non-profit organizations can efficiently complete their filing obligations with the IRS.

For non-profits in California, there are additional state-specific requirements beyond the 990-N. If your organization is based in California, please refer to our detailed step-by-step guide specifically tailored for California non-profits, covering additional forms required in California (CA FTB 199, RRF-1, and CT-TR-1): [Step by Step Instructions for California Non-Profits](https://990.tax/blog/step-by-step-990-n-in-california). This guide ensures your organization complies with both federal and state regulations seamlessly.

Step-by-Step Tax Filing for Non-Profits: A Complete 990-N Guide

990-n-step-by-step.png

For non-profit organizations in California, the process of filing annual tax reports can seem daunting. However, it's a necessary step to ensure your organization maintains its tax-exempt status and complies with state regulations. Non-profits in California with total annual receipts under $50,000 have specific forms they need to file with both federal and state government bodies. Federally, these organizations are required to file Form 990-N, also known as the e-Postcard, with the Internal Revenue Service (IRS). For state requirements, these organizations must file Form 199 (or 199-N for those eligible) with the California Franchise Tax Board and additionally complete the annual registration renewal with the Attorney General of California, using forms RRF-1 and CT-TR-1.

Navigating these requirements can be complex, but 990.tax is here to simplify the process. Our service assists non-profit organizations by consolidating all necessary submissions into one straightforward, user-friendly platform. Let’s walk through the steps to ensure your non-profit meets its filing obligations smoothly with 990.tax.

**Step 1:** Start by logging into 990.tax (if you already have an account) or begin typing the name or EIN of your non-profit organization to create a new account.
![Start by logging into 990.tax (if you already have an account) or begin typing the name or EIN of your non-profit organization to create a new account](https://storage.googleapis.com/990-images/990_tax_non_profit_e92f71545c/990_tax_non_profit_e92f71545c.png)

**Step 2:** Select the tax year for which you are filing. If your receipts for the year are under $50,000, you will be filing Form 990-N.
![Select the tax year for which you are filing. If your receipts for the year are under $50,000, you will be filing Form 990-N](https://storage.googleapis.com/990-images/990_tax_select_tax_year_990_N_e8bed8e6bc/990_tax_select_tax_year_990_N_e8bed8e6bc.png)

**Step 3:** Verify pre-filled and fill out any missing 990-N form information.
![Verify pre-filled and fill out any missing 990-N form information.](https://storage.googleapis.com/990-images/990_tax_verify_prefilled_information_cd52044cf3/990_tax_verify_prefilled_information_cd52044cf3.png)

**Step 4:** For non-profits in California, additional state requirements apply. Our service guides you through these steps effortlessly.
![For non-profits in California, additional state requirements apply. Our service guides you through these steps effortlessly.](https://storage.googleapis.com/990-images/990_tax_California_forms_775202642d/990_tax_California_forms_775202642d.png)

**Step 5:** Great job! You’ve entered all information about your non-profit finances. The final step is to provide information about yourself.
![Great job! You’ve entered all information about your non-profit finances. The final step is to provide information about yourself](https://storage.googleapis.com/990-images/990_tax_filing_officer_information_aed3986de1/990_tax_filing_officer_information_aed3986de1.png)

**Step 6:** Review the filing for the California Franchise Tax Board. You qualify for Form 199-N, but Form 199 will be filed electronically. No further action is needed here—simply review and click “File and Pay.”
![Review the filing for the California Franchise Tax Board. You qualify for Form 199-N, but Form 199 will be filed electronically. ](https://storage.googleapis.com/990-images/990_tax_California_form_199_b790b76df3/990_tax_California_form_199_b790b76df3.png)

**Step 7:** Authorize 990.tax to transmit your tax return by electronically signing the e-file authorization form 8453-EO.
![Authorize 990.tax to transmit your tax return by electronically signing the e-file authorization form 8453-EO](https://storage.googleapis.com/990-images/990_tax_8453_EO_authorization_3ea4f83f48/990_tax_8453_EO_authorization_3ea4f83f48.png)

**Step 8:** Once filed, you will receive a confirmation email from ThankYou@990.tax, indicating that your returns have been accepted by both the IRS and the California Franchise Tax Board.
![Once filed, you will receive a confirmation email from ThankYou@990.tax, indicating that your returns have been accepted by both the IRS and the California Franchise Tax Board](https://storage.googleapis.com/990-images/990_tax_file_and_pay_3419cca1d9/990_tax_file_and_pay_3419cca1d9.png)

**Step 9:** Download copies of the transmitted forms from the “Filings” section for your records.
![Download copies of the transmitted forms from the “Filings” section for your records](https://storage.googleapis.com/990-images/990_tax_download_forms_1441dd1334/990_tax_download_forms_1441dd1334.png)

**Step 10:** Don’t forget to file the annual registration renewal with the Attorney General of California. Download, print, sign, and mail forms RRF-1 and CT-TR-1, along with a check for the renewal fee (in this example, $25) to:

>Registry of Charitable Trusts
>
>P.O. Box 903447
>
>Sacramento, CA 94203-4470

Completing these steps ensures that your California non-profit organization fulfills its filing obligations efficiently. Thank you for choosing 990.tax as your partner in this important process.

Step-by-Step Tax Filing for California Non-Profits: A Complete 990-N Guide

california-990-n-199-ct-tr-1-rrf-1.png

**Understanding the Implications of Delayed Form 990-N Submission**

For small tax-exempt organizations, filing the Form 990-N, also known as the e-Postcard, is an annual obligation that warrants attention. The consequences of not filing on time are often misunderstood, leading to potential risks for your organization's tax-exempt status.

The Reality of Late Filing: No Monetary Penalty, But a Greater Risk
## 
- **No Immediate Financial Penalty:** The [IRS does not levy a financial penalty](https://www.irs.gov/charities-non-profits/annual-electronic-notice-form-990-n-for-small-organizations-faqs-when-to-file#:~:text=While%20there%20is%20no%20penalty,N%20late) for the late submission of Form 990-N. This absence of a direct monetary fine might give a false sense of leniency, but it's essential to look at the broader implications.
- **Reminder Notices from the IRS:** If your organization delays filing, the IRS will send reminder notices. These notices are not just formalities; they are critical alerts that your filing needs attention. Ignoring these reminders can lead to a complicated situation, as the IRS will continue to send them until the issue is resolved.
- **The Significant Threat:** Loss of Tax-Exempt Status: The most severe consequence of not filing Form 990-N on time is the risk of losing your organization's tax-exempt status. This revocation is automatic if you fail to file for three consecutive years. The revocation date is set to the filing due date of the third missed year, making this a high-stakes situation for maintaining your non-profit's compliance.

## Proactive Steps to Ensure Compliance: The Role of 990.tax

Staying proactive and ensuring timely filing is crucial. This is where an efficient e-filing service like 990.tax becomes invaluable. By utilizing 990.tax, your organization can easily manage its annual filing requirements, reducing the risk of missing deadlines and the ensuing complications. With its user-friendly platform, 990.tax helps maintain your compliance, keeping your organization's tax-exempt status secure.

## The Bottom Line: Timeliness is Key

Filing Form 990-N within the stipulated timeframe is more than a mere regulatory formality; it's a critical part of safeguarding your non-profit's ongoing operations and privileges. Remember, while the IRS may not impose a financial penalty for late filing, the implications of losing your tax-exempt status are far more consequential. Ensure your organization's continual compliance and peace of mind with the help of reliable services like [990.tax](https://990.tax/).

Form 990-N late.png

Explained: Penalties for Late Filing of Form 990-N for Non-Profit Organizations

Fresh off our incredible experience at the [LAUNCH 2023](https://www.txpta.org/launch) conference organized by [Texas PTA](https://www.txpta.org/), we are eager to share our takeaways, interactions, and heartwarming moments from this year's event.

## Capturing Moments at LAUNCH 2023
Hosted in the sprawling metropolis of Dallas, LAUNCH 2023 was more than just a conference—it was a testament to the hard work, dedication, and passion of countless PTA members, district council leaders, and parent volunteers from across Texas. Our 990.tax team was thrilled to be a part of such an empowering and enlightening gathering.

## A Hub of Meaningful Interactions
The enthusiasm was palpable. From the moment our booth was set up, we were graced with a flow of both seasoned PTA board members and new faces, all keen to understand the [990.tax](https://www.990.tax/) mission and offerings. We cherish every conversation, every question asked, and every story shared.

One particularly resonant moment was when a board member from Houston shared her struggles with non-profit tax filing. It reminded us why 990.tax was conceived—to alleviate such challenges and streamline the process for non-profits everywhere.

## Diving Deep into Discussions
Our conversations weren't just surface-level. We delved into intricate issues, debated tax nuances, and discussed potential future partnerships. We were especially grateful for the insights from district council leaders who brought forth the broader concerns and aspirations of their respective districts.

## A Heartfelt Thank You
Firstly, to the organizers of LAUNCH 2023—a huge thank you. Texas PTA outdid themselves in bringing together such a rich tapestry of knowledge, experience, and passion.

To every attendee who took the time to stop by our booth, engage with us, and share your unique perspective—thank you. Your stories and feedback are the fuel that drives 990.tax to innovate and serve the non-profit community better.

Last, but by no means least, our admiration and gratitude go out to the incredible parent volunteers. Your tireless efforts to secure the best school experience for the kids of Texas do not go unnoticed. You are the backbone of the educational community, and we are deeply grateful for all you do.

## Looking Forward
The echoes of LAUNCH 2023 will resonate with us for a long time. The 990.tax team is more committed than ever to refine, improve, and tailor our services to better serve the non-profit community.

Remember, behind every successful non-profit is a tribe of dedicated individuals, and behind every successful tax filing is 990.tax. Until next time, stay inspired and keep making a difference!

990.tax Shines at Texas State PTA Convention LAUNCH 2023 in Dallas

When is IRS Form 990 Due: The Deadline to File Nonprofit Tax Form 990

Form 990: The Basics

When is IRS Form 990 Due?

Case Study: PTA Organizations

Consequences of Late Filing

Final Thoughts

Latest Posts