To determine which 990 form your organization must file, you should review your financial records and consider your organization’s gross receipts, total assets, and any specific exemptions or circumstances that may apply.
Here’s a simplified help you determine which version of Form 990 your tax-exempt organization must file with the IRS
- Form 990 (Standard Form)
You should file Form 990if your organization’s gross receipts are normally more than or equal to $200,000 or if your total assets are normally greater than or equal to $500,000 at the end of the tax year. - Form 990-EZ (Short Form)
You can file Form 990-EZ if your organization’s gross receipts are less than $200,000 and your total assets are less than $500,000 at the end of the tax year. This form is a simplified version of Form 990 and requires less detailed reporting. - Form 990-N (e-Postcard)
You should file Form 990-N (e-Postcard) if your organization’s gross receipts are normally $50,000 or less.
How can I tell which version of Form 990 I need to file?
To determine which 990 form your organization must file, you should review your financial records and consider your organization’s gross receipts, total assets, and any specific exemptions or circumstances that may apply.
Here’s a simplified help you determine which version of Form 990 your tax-exempt organization must file with the IRS
Form 990 (Standard Form)
You should file Form 990 if your organization’s gross receipts are normally more than or equal to $200,000 or if your total assets are normally greater than or equal to $500,000 at the end of the tax year.
Form 990-EZ (Short Form)
You can file Form 990-EZ if your organization’s gross receipts are less than $200,000 and your total assets are less than $500,000 at the end of the tax year. This form is a simplified version of Form 990 and requires less detailed reporting.
Form 990-N (e-Postcard)
You should file Form 990-N (e-Postcard) if your organization’s gross receipts are normally $50,000 or less.
Last modified: December 22, 2025
