Can I file Form 990 on paper?

Not for 2025. A 2025 Form 990 must be e-filed, and a paper return from an organization required to e-file is treated as not filed. Paper is generally used only for a return amended or filed for a year outside the e-file window (the current tax year and the 2 prior tax periods), or under the IRS retroactive reinstatement procedure after automatic revocation.

When is Form 990 due?

By the 15th day of the 5th month after the end of the organization's tax year: May 15 for a calendar-year organization (the next business day if it falls on a weekend or legal holiday). Form 8868, filed by the due date, gives an automatic 6-month extension.

Should we file Form 990, 990-EZ or 990-N?

Form 990 if gross receipts are $200,000 or more or total assets are $500,000 or more. Form 990-EZ is an option below both limits, and Form 990-N is for organizations whose gross receipts are normally $50,000 or less. Private foundations file Form 990-PF. Exceptions apply: churches don't have to file, some organizations (such as donor advised fund sponsors) can't use Form 990-EZ, section 509(a)(3) supporting organizations generally can't use Form 990-N, and political organizations have their own thresholds; see "Who must file Form 990" above.

What happens if we don't file?

For a return required to be filed in 2026, a late return can cost $25 a day (up to the lesser of $13,000 or 5% of gross receipts), or $130 a day (up to $65,000) for organizations with gross receipts over $1,309,500, unless there is reasonable cause. After 3 consecutive years without a required return or notice, tax-exempt status is automatically revoked.

Form 990 (2025), Return of Organization Exempt From Income Tax

Tax Forms Fiduciary Reporting FormsFillable Form 990 (2025)

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What is Form 990?

Form 990, Return of Organization Exempt From Income Tax, is the annual information return of most tax-exempt organizations, certain political organizations and nonexempt charitable trusts (section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code), except private foundations (they file Form 990-PF). It is open to public inspection, so the form tells filers not to enter social security numbers on it. The form above is the 2025 revision, 12 pages, OMB No. 1545-0047.

A 2025 Form 990 must be filed electronically. You can use the blank here to prepare and review your figures and keep a copy, but the return itself is filed through an IRS Authorized e-File Provider (large organizations that prepare their own returns can be authorized by the IRS to e-file them). A paper return from an organization required to e-file is treated as not filed.

Who must file Form 990

Form 990. An organization exempt from income tax under section 501(a) (including one that hasn't applied for recognition of exemption) files Form 990 if its gross receipts are $200,000 or more, or its total assets at the end of the tax year are $500,000 or more, unless it can submit Form 990-N or is not required to file (below).
Form 990-EZ. If gross receipts are less than $200,000 and total assets at the end of the year are less than $500,000, the organization can choose Form 990-EZ instead (special rules apply to black lung trusts, certain controlling organizations, sponsoring organizations of donor advised funds, organizations that operate a hospital facility and section 501(c)(29) nonprofit health insurance issuers).
Form 990-N. An organization whose gross receipts are normally $50,000 or less must submit the Form 990-N e-Postcard if it doesn't file Form 990 or 990-EZ. This doesn't apply to churches and other organizations not required to file (below), or to organizations included in a group return filed by their central organization. A section 509(a)(3) supporting organization must file Form 990 or 990-EZ instead (with narrow religious exceptions).
Political organizations. A tax-exempt section 527 political organization must file Form 990 or 990-EZ if it had $25,000 or more in gross receipts during its tax year ($100,000 or more for a qualified state or local political organization), unless an exception applies. Political organizations don't submit Form 990-N.
Not required. Some organizations don't file Form 990 or 990-EZ at any size, for example churches and certain church-related organizations, state institutions whose income is excluded under section 115, certain governmental units, and section 501(c)(1) corporations organized under an Act of Congress. Private foundations file Form 990-PF.

How to fill out Form 990

Form 990 Screenshot

The 2025 form has 12 pages:

Heading (items A-M), which identifies the organization and the tax year.
Part I, Summary, with Prior Year and Current Year columns.
Part II, Signature Block.
Part III, Statement of Program Service Accomplishments.
Part IV, Checklist of Required Schedules: follow each line's instructions to see which schedules or attachments are required. A "Yes" does not always require a schedule; for example, Schedule D, Parts XI and XII, is optional when line 12b is "Yes" and line 12a is "No". All Form 990 filers must complete Schedule O.
Parts V-VII: other IRS filings and tax compliance; governance, management and disclosure; compensation of officers, directors, trustees, key employees, highest compensated employees and independent contractors.
Parts VIII-XII: statement of revenue, statement of functional expenses, balance sheet, reconciliation of net assets, and financial statements and reporting.

Who signs. The return must be signed by the current president, vice president, treasurer, assistant treasurer, chief accounting officer, or other corporate officer (such as a tax officer) authorized to sign as of the date it is filed. A receiver, trustee, or assignee signs a return they file for a corporation or association, and for a trust the authorized trustee(s) sign.

Complete every line that applies: an incomplete return can be penalized like a late one.

How and when to file

E-file. A 2025 Form 990 must be e-filed. Paper filing is generally only for a return amended or filed for a year outside the e-file window (the current tax year and the 2 prior tax periods). An organization seeking retroactive reinstatement after automatic revocation follows the IRS reinstatement procedure, which calls for paper returns.
Due date. By the 15th day of the 5th month after the organization's tax year ends: May 15 for a calendar-year organization, or the next business day if that falls on a weekend or legal holiday.
Extension. Form 8868 gives an automatic 6-month extension if it is properly completed and filed, and any balance due is paid, by the due date.
Amending. File a new complete return on the version of Form 990 for the year being amended, check "Amended return" in item B and describe the changes on Schedule O. Earlier versions are under "Show form versions".

Penalties and loss of exemption

Late or incomplete return. For a return required to be filed in 2026, the penalty is $25 a day, up to the lesser of $13,000 or 5% of the organization's gross receipts for the year; for an organization with gross receipts over $1,309,500, it is $130 a day, up to $65,000. It can also apply to an incomplete return or one with incorrect information, and it isn't charged if the organization shows reasonable cause.
Three years without filing. An organization that doesn't file a required annual return or notice for 3 consecutive years automatically loses its tax-exempt status on and after the due date of the third return or notice.

Form 990 resources

Form Versions

2019 Fillable Form 990 for 2019 tax year Fill Out Form

2020 Fillable Form 990 for 2020 tax year Fill Out Form

2021 Fillable Form 990 for 2021 tax year Fill Out Form

2022 Fillable Form 990 for 2022 tax year Fill Out Form

2023 Fillable Form 990 for 2023 tax year Fill Out Form

2024 Fillable Form 990 for 2024 tax year Fill Out Form

Form 990: frequently asked questions

Can I file Form 990 on paper?

Not for 2025. A 2025 Form 990 must be e-filed, and a paper return from an organization required to e-file is treated as not filed. Paper is generally used only for a return amended or filed for a year outside the e-file window (the current tax year and the 2 prior tax periods), or under the IRS retroactive reinstatement procedure after automatic revocation.
When is Form 990 due?

By the 15th day of the 5th month after the end of the organization's tax year: May 15 for a calendar-year organization (the next business day if it falls on a weekend or legal holiday). Form 8868, filed by the due date, gives an automatic 6-month extension.
Should we file Form 990, 990-EZ or 990-N?

Form 990 if gross receipts are $200,000 or more or total assets are $500,000 or more. Form 990-EZ is an option below both limits, and Form 990-N is for organizations whose gross receipts are normally $50,000 or less. Private foundations file Form 990-PF. Exceptions apply: churches don't have to file, some organizations (such as donor advised fund sponsors) can't use Form 990-EZ, section 509(a)(3) supporting organizations generally can't use Form 990-N, and political organizations have their own thresholds; see "Who must file Form 990" above.
Who signs Form 990?

A current officer authorized to sign as of the filing date: the president, vice president, treasurer, assistant treasurer, chief accounting officer, or another corporate officer such as a tax officer. For a trust, the authorized trustee(s) sign.
What happens if we don't file?

For a return required to be filed in 2026, a late return can cost $25 a day (up to the lesser of $13,000 or 5% of gross receipts), or $130 a day (up to $65,000) for organizations with gross receipts over $1,309,500, unless there is reasonable cause. After 3 consecutive years without a required return or notice, tax-exempt status is automatically revoked.

Form 990 (2025)