The accurate, simple way to e-file Form 990

Tax-exempt organizations that meet either of the following thresholds are required to file Form 990:

• Total assets of $500,000 or more

Organizations that fall below these thresholds may be eligible to file Form 990-EZ or Form 990-N instead, depending on their size and activity level.

Form 990 is due on the 15th day of the 5th month following the close of the organization's accounting period.

• Calendar-year filers — deadline is May 15

If the due date falls on a weekend or federal holiday, it moves to the next business day

Use Tax990's free due date calculator to find your organization's exact Form 990 deadline.

Form 990 consists of 12 parts, each covering a different aspect of the organization's operations and finances:

• Part I — Summary
• Part II — Signature Block
• Part III — Statement of Program Service Accomplishments
• Part IV — Checklist of Required Schedules
• Part V — Statements Regarding Other IRS Filings and Tax Compliance
• Part VI — Governance, Management, and Disclosure
• Part VII — Compensation of Officers, Directors, Trustees, Key Employees, and Independent Contractors
• Part VIII — Statement of Revenue
• Part IX — Statement of Functional Expenses
• Part X — Balance Sheet
• Part XI — Reconciliation of Net Assets
• Part XII — Financial Statements and Reporting

Tax990 guides you through every part with step-by-step instructions — so nothing is missed and nothing is left incomplete.

Organizations filing Form 990 may be required to attach one or more of the 16 available schedules, depending on the activities and financial details reported in the main return. Applicable schedules vary by organization — what applies to one may not apply to another.

Tax990 automatically identifies which schedules your organization needs and includes them as part of your filing — at no additional cost.

Yes. Under the Taxpayer First Act of 2019, the IRS requires all organizations to file Form 990 electronically for tax years ending on or after July 31, 2020. Paper filing is no longer accepted.

Tax990 is an IRS-authorized e-file provider supporting current year (2025) and prior year filings (2024 and 2023).

Yes. Organizations that need additional time to file can request an automatic 6-month extension by submitting Form 8868 on or before the original due date.

• Calendar-year filers — an approved extension moves the deadline to November 15
• No explanation or justification is required — the extension is automatic when Form 8868 is filed on time

Tax990 includes a complimentary extension filing as part of every return

Late filing penalties for Form 990 are assessed per day and vary based on your organization's gross receipts:

• Smaller organizations — $25 per day, up to a maximum of $13,000
• Larger organizations — $130 per day, up to a maximum of $68,000

Penalties begin accruing the day after the deadline — or the extended deadline if an extension was filed. The most effective way to avoid penalties is to file on time, every year. Tax990's deadline reminders and guided filing process make that easy.

• Tax990 offers no-cost amendments — if you discover an error after the IRS has accepted your return, you can file a corrected return at no additional charge, up to three times.
• If your original return was filed through a different provider, you can still use Tax990 to file your amendment — you will need to manually enter the required information.