IRS.gov, Last updated: September 29, 2026
-by Peter Samuel | TaxZerone

At a Glance for 990: 

 
Tax-exempt organizations generally must file an annual return with the IRS, such as Form 990, Form 990-EZ, Form 990-PF, or, for certain small organizations, Form 990-N. 

The filing deadline depends on when the organization’s tax year ends. In general, Forms 990, 990-EZ, 990-PF are due on the 15th day of the fifth month after the end of the organization’s tax year. Organizations can generally request an automatic six-month extension by filing Form 8868 by the original due date. 

Tax Year Ends Initial Return Due Date Extended Due Date 
December 31 May 15 November 15 
November 30 April 15 October 15 
October 31 March 15 September 15 
September 30 February 15 August 15 
August 31 January 15 July 15 
July 31 December 15 June 15 
June 30 November 15 May 15 
May 31 October 15 April 15 
April 30 September 15 March 15 
March 31 August 15 February 15 
February 28/29 July 15 January 15 
January 31 June 15 December 15 

Important: If the filing deadline falls on a Saturday, Sunday, or legal holiday, the due date moves to the next business day. The IRS table does not include that additional day. 

What About Form 990-N? 

Certain small organizations that are eligible to file Form 990-N (e-Postcard) instead of an annual return must file it by the initial return due date shown in the table. The six-month extended due date does not apply to Form 990-N. 

Example: For an organization whose tax year ends December 31, the initial Form 990 filing deadline is May 15. If the organization obtains an extension, the extended deadline is November 15. 

Source and References: 

This article is based on official IRS guidance, including the Instructions for Form 990, Instructions for Form 8868, and the IRS Return Due Dates for Exempt Organizations guidance. 

Don’t Miss the Form 990 Deadline

Filing under an extension? November 15 may be your final deadline.
Get your nonprofit’s Form 990 ready, complete the filing, and e-file with
TaxZerone—all in one simple process.

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