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Remember Your IRS Form 990 in May

Form 990, 990-EZ, and 990-N (e-Postcard) are due every year by the 15th day of the 5th month after the close of your organization's tax year. This means that for organizations following a calendar year and whose tax year ends on December 31, the form is due on May 15. Most nonprofit organizations, except churches and church-related organizations, must file one of the 990-series forms each year. Which form to fill out generally depends on the gross receipts and the amount of the nonprofit's assets. For more information on which 990 form your organization needs to file, see the IRS' Which Forms Do Exempt Organizations File?  

Nonprofits filing the Form 990-N (organizations with gross receipts of $50,000 or less) file electronically directly on the IRS' 990-N webpage. Nonprofits using Form 990-N will need to register the first time they use the IRS website to file the form.

There is no paper form available for Form 990-N. You may choose to file a longer Form 990 or Form 990-EZ which are available in paper, instead of Form 990-N. While there is no monetary penalty for failing to timely file Form 990-N, an organization that fails to file the form for three consecutive years will automatically lose its tax-exempt status. Nonprofits that file Form 990 or Form 990-EZ can request a filing extension by filing Form 8868 with the IRS. No extension is available for Form 990-N.