When is my Form 990 due?
Your return is due on the 15th day of the 5th month after your fiscal year ends. Pick the month your fiscal year ends, or find your organization to use its IRS record.
Tax year 2025 return (year ended December 31, 2025)
- Due date
- Friday, May 15, 2026 Passed
- With a Form 8868 extension
- Monday, November 16, 2026 17 days left (November 15, 2026 is a Sunday, so the deadline moves to the next business day)Form 8868 must be filed by the original due date, Friday, May 15, 2026.
- Which form
- Enter gross receipts to see the form: 990-N if normally $50,000 or less, 990-EZ if under $200,000 with total assets under $500,000, otherwise Form 990.
- Next year
- Tax year 2026 (year ending December 31, 2026) is due Monday, May 17, 2027, or Monday, November 15, 2027 with an extension.
The original due date has passed
If a Form 8868 was filed by May 15, 2026, the return is due November 16, 2026. If not, it is late: file it now to stop the daily late-filing penalty.
Recent and upcoming due dates
| Tax year | Year ends | Due | With Form 8868 (990-EZ) |
|---|---|---|---|
| 2023 | December 31, 2023 | Wednesday, May 15, 2024 | Friday, November 15, 2024 |
| 2024 | December 31, 2024 | Thursday, May 15, 2025 | Monday, November 17, 2025 15th is a Saturday |
| 2025 | December 31, 2025 | Friday, May 15, 2026 | Monday, November 16, 2026 15th is a Sunday |
| 2026 | December 31, 2026 | Monday, May 17, 2027 15th is a Saturday | Monday, November 15, 2027 |
Three missed years means automatic revocation
An organization that does not file a required return or e-Postcard for 3 consecutive years loses its tax-exempt status automatically, on the due date of the third return. Getting it back takes a new application and a user fee. Filing every year, even a 990-N, prevents it. Am I revoked?
How the dates are worked out
The rule
Forms 990, 990-EZ, 990-N and 990-PF are due by the 15th day of the 5th month after the end of the organization's accounting year: May 15 for a calendar year, November 15 for a year ending June 30. Form 8868 gives an automatic 6-month extension, to the 15th day of the 11th month, if it is filed by the original due date. There is no extension for the 990-N. IRS: Annual exempt organization return due date.
Weekends and holidays
A deadline on a Saturday, Sunday or legal holiday moves to the next business day. Legal holidays are the federal holidays and DC Emancipation Day (April 16), on the day they are observed. For example, November 15, 2026 is a Sunday, so a return extended to then is due Monday, November 16, 2026.
Tax year
The tax year is the calendar year the accounting year begins in. A year from July 1, 2025 to June 30, 2026 is tax year 2025. Organizations with a 52-53 week year end a few days off the month end; the due date follows the month.