Which form do I file?
Reviewed
The IRS decides the form by your gross receipts and your total assets at the end of the year:
| Your organization | Form | |---|---| | 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 foundation, of any size | Form 990-PF |
“Normally” has a specific meaning for the 990-N; see What “gross receipts normally $50,000 or less” means.
Who cannot use the 990-N even when small
The IRS lists, among others: private foundations, most section 509(a)(3) supporting organizations, section 527 political organizations, and organizations included in a parent’s group return (the parent files for them).
What 990.tax files
990.tax files Form 990-N, Form 990-EZ and Form 8868 (extension), plus California Form 199 added to a 990-N or 990-EZ. It does not file Form 990 or Form 990-PF. If you start a 990-N and say your receipts were over $50,000, the app tells you that you need a different form.
Not sure of your numbers? The due date calculator also suggests a form, and your last filings are on our nonprofit lookup.
Questions
Can a small organization file a 990-EZ instead of a 990-N?
Yes. The IRS lets an organization that may file the 990-N file a 990-EZ or 990 instead.
Our assets are $520,000 but receipts are only $30,000. Which form?
Form 990. The 990-EZ requires total assets under $500,000 at the end of the year, whatever the receipts.