Form 990-EZ: who files it, what it asks, and how to e-file it

Who files Form 990-EZ

The IRS chart for the Form 990 series is:

• Gross receipts normally $50,000 or less: Form 990-N (the e-Postcard). These organizations may also file a complete Form 990-EZ.
• Gross receipts under $200,000 and total assets under $500,000: Form 990-EZ or Form 990.
• Gross receipts of $200,000 or more, or total assets of $500,000 or more: Form 990.
• Private foundations, of any size: Form 990-PF.

The 990-EZ limits use the current year's gross receipts and the total assets at the end of the year. Gross receipts are the total amounts received from all sources, without subtracting costs or expenses. The 990-N vs 990-EZ guide explains how the "normally $50,000" test for the e-Postcard averages over several years.

Some organizations do not file at all, such as churches and their integrated auxiliaries, and subordinates included in a group return. See church-affiliated groups and 4-H clubs and scout units for how those exceptions work.

What the form asks

Form 990-EZ has six parts:

• Part I, Revenue, expenses and changes in net assets. Contributions and grants, program service revenue (such as registration or tuition), membership dues, investment income, fundraising events and gaming (gross receipts and direct expenses), and sales of inventory. Then grants paid, salaries, professional fees, occupancy, printing and other expenses.
• Part II, Balance sheets. Cash and investments, land and buildings, other assets and total liabilities, at the beginning and end of the year.
• Part III, Program service accomplishments. What your programs did and what they cost.
• Part IV, Officers, directors, trustees and key employees. Names, titles, average hours per week and any compensation.
• Part V, Other information. Yes-or-no questions about activities, changes to governing documents, unrelated business income, political spending and more.
• Part VI, Section 501(c)(3) organizations only. Additional questions for charities.

Schedules attach as needed. A 501(c)(3) organization completes Schedule A, which shows its public charity status and public support. Schedule B lists contributors when the organization received $5,000 or more from any one contributor (some 501(c)(3)s use a different threshold). Schedule O carries explanations that the form asks for.

What to gather before you start

• Your EIN, legal name and the tax year you are filing for
• Bank statements for the whole year, and the cash balance at the start and end
• Income by type: donations, dues, program fees, and each fundraiser's gross receipts and direct costs
• Expenses by type, including anything paid to officers or directors
• Year-end values of any equipment, property or investments, and any loans or unpaid bills
• A short description of your main programs
• Officers' and directors' names, titles and average weekly hours
• Last year's return, if you filed one, for the beginning-of-year balances

Filing electronically

The 2025 instructions say a 2025 Form 990-EZ must be filed electronically, and that e-file is available for the current tax year and the two prior tax periods. Background: the 990-EZ e-filing requirement. 990.tax is an IRS-authorized e-file provider and currently files tax years 2023 and 2024. You answer plain questions, an officer signs online, and 990.tax transmits the return and shows the IRS acknowledgement in your account.

Due date and extension

Form 990-EZ is due on the 15th day of the 5th month after the end of the tax year: May 15 for a calendar year, November 15 for a year ending June 30. If that day is a Saturday, Sunday or legal holiday, the next business day counts. Upcoming dates are in when Form 990 is due.

Form 8868 gives an automatic 6-month extension if you file it by the original due date. See the Form 8868 due date guide and the step-by-step 8868 guide.

Late filing and revocation

Unless the organization shows reasonable cause, the 2025 instructions list a penalty of $25 a day, up to the lesser of $13,000 or 5% of the organization's gross receipts for the year. An organization that files no required return for three consecutive years loses its tax-exempt status automatically, effective on the due date of the third return. See automatic revocation and reinstatement.

Related forms

• Form 990-N: for organizations with gross receipts normally $50,000 or less. See what Form 990-N is and how to e-file it and the step-by-step 990-N guide.
• Form 8868: the automatic 6-month extension for Form 990-EZ. See the step-by-step 8868 guide.