As a reminder to you June 30 fiscal year enders out there your first deadline for the form 990 is November 15. For you December 31 year enders who have procrastinated a wee bit your final deadline is also November 15. To answer two common questions I get I made this cheat sheets from the IRS’s Charity section:
When Is My 990 Due?
From the IRS:
Use the table below to find the due date of annual returns (Forms 990, 990-EZ, 990-PF, or 990-BL) that a tax-exempt organization must file.
| Ending date of tax year | Initial return due date | First extended due date | Second extended due date |
| December 31 | May 15 | August 15 | November 15 |
| November 30 | April 15 | July 15 | October 15 |
| October 31 | March 15 | June 15 | September 15 |
| September 30 | February 15 | May 15 | August 15 |
| August 31 | January 15 | April 15 | July 15 |
| July 31 | December 15 | March 15 | June 15 |
| June 30 | November 15 | February 15 | May 15 |
| May 31 | October 15 | January 15 | April 15 |
| April 30 | September 15 | December 15 | March 15 |
| March 31 | August 15 | November 15 | February 15 |
| February 28/29 | July 15 | October 15 | January 15 |
| January 31 | June 15 | September 15 | December 15 |
If a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. The table above does not reflect the additional day.
Now you know when it is due but which form to file?
Which Form Do I Use?
| 2010 Tax Year and later (Filed in 2011 and later) |
Form to File |
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| Gross receipts normally ≤$50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return. |
990-N | |||
| Gross receipts< $200,000, and Total assets < $500,000 |
990-EZ or 990 |
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| Gross receipts ≥ $200,000, or Total assets ≥ $500,000 |
990 | |||
Happy filing! and please don’t hesitate to contact me if you have any questions about these forms.
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