What is the 990-N Due Date?

Any outsider can see that nonprofit organizations do remarkable work. But behind the scenes, there are countless operational tasks and deadlines to juggle that keep things running smoothly. 

One of the most important (and sometimes most confusing) is filing IRS Form 990. 

So, what is the 990-N due date? Read on to find out. 

What is Form 990? 

If you’re not sure what Form 990 is, let’s quickly review. 

IRS Form 990 is an annual tax return that most tax-exempt organizations must file with the IRS. While nonprofits typically don’t pay income taxes, they still must submit a Form 990 every year to report on their activities from the previous fiscal year. Organizations must file even if they break even, or spend all their income. 

There are a few different versions of Form 990. The one you need to complete depends on your organization’s gross receipts and assets. 

• 990-N (e-Postcard): Gross receipts less than $50,000. This is the simplest version of the Form 990. 
• 990-EZ: Gross receipts between $50,000 to $200,000 and assets under $500,000
• 990: Gross receipts over $200,000 and/or assets over $500,000
• 990-PF: Required of all private foundations, regardless of income and assets. 

If you’re not sure which version of Form 990 to file, find your group’s last filing and follow that format. If you don’t have a copy handy, you can use the Tax Exempt Organization Search tool on the IRS website to find it. 

When is Form 990-N due? 

Tax-exempt organizations must file Form 990 each year. But when exactly does this form need to be submitted?

The short answer is that it varies from organization to organization. 

The longer answer is that Form 990 is due on the 15th day of the 5th month after your fiscal year ends. For example, If your fiscal year starts July 1, your Form 990 is due on November 15. 

If you’re still unsure, the chart below can help you find the deadline for your organization. Just find your fiscal year start and end dates and go from there. 

Can you get an extension?

If your filing deadline is approaching and you know you won’t be ready in time, you may be able to request an extension. But whether you can request an extension depends on which version of the 990 you need to file. 

You can submit Form 8868 to get a six-month extension for: 

• 990-EZ
• 990
• 990-PF

However, there’s no way to request an extension for the 990-N. While there’s no immediate penalty for filing your 990-N late, failing to file for three consecutive years means your organization will lose its tax-exempt status. 

File your 990 on time with 501c3 Center

Nonprofits have countless tasks and deadlines to manage. But filing your Form 990 is one you can’t afford to overlook. Timely filing helps you maintain compliance and protect your tax-exempt status, which ultimately supports your ability to raise money and deliver on your mission.

Anything related to taxes can feel intimidating, but filing Form 990 doesn’t have to be stressful. 501c3 Center is here to help you navigate the entire process. Learn more and file your 990 today.