When Your 990 is Due

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
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
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.

One Response to When Your 990 is Due

  1. Pingback: Nonprofit Tid Bits | Not-For-Profit Accounting

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