Short annual return of an exempt organization

File Form 990-EZ electronically, with Schedule A for a public charity, or file Form 8868 for an automatic six month extension.

When: By the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year).
Agency: IRS
Form: Form 990-EZ
Applies to: Nonprofits in the United States, with gross receipts $50,000 to $200,000, other than private foundations.
If missed: $25 a day, up to the lesser of $13,000 or 5% of gross receipts (returns filed in 2026; adjusted yearly); automatic loss of exemption after three missed years
Source: www.irs.gov, read October 22, 2026

Jay explains

An exempt organization with gross receipts under $200,000 and total assets under $500,000 may file the short form, Form 990-EZ, by the 15th day of the fifth month after its fiscal year ends. A public charity attaches Schedule A, which carries the public support test. Form 8868 extends the filing date by six months automatically. The return is public: donors, funders and the press read it, so it is worth filing well.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

May 17, 2027
May 15, 2028

Also in the federal calendar

Federal corporate income tax return Federal S corporation return Federal partnership return Business income on the owner's personal return Nonresident owner's US return, if one is owed Annual electronic notice for small exempt organizations Annual return of an exempt organization Annual return of a private foundation Exempt organization business income tax return Written acknowledgments to donors Corporate estimated tax payment Owners' estimated tax payments

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What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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