Tax 990

State Filing Requirements for Nonprofits

Find out the nonprofit tax filing requirements and applicable forms for each state

State Hup

An Overview of State Tax Filing Requirements for Nonprofits in One Place

Nonprofits that obtained tax-exempt status from the IRS are required to file 990 forms with the federal government to report their financials and other activities every year.

Apart from federal filing, they may also be required to file nonprofit tax returns with the state as well.

Here, you can learn more about the Nonprofits tax filing requirements for each state.

S.No State Filing Requirements Due Date For States
1 Alabama Nonprofits should submit the renewal Statement with a Copy of IRS Form 990/ Written copy of Financial Statement 90 days following the end of the accounting period
For Unrelated Business - Nonprofits must file Form 20C with a copy of Federal Form 990-T The 15th day of the 6th month following the end of the accounting period
2. Alaska Nonprofits should submit the Charity Renewal form with a copy of IRS Form 990 September 1
Nonprofits must file a biennial report with the Alaska Department of Law January 2nd of every two years
3. Arizona Nonprofits must file Form 99T with a copy of Federal Form 990-T The 15th day of the 5th month after the end of the organization's fiscal year
4. Arkansas Nonprofits must file Form CR-03 and a copy of the federal 990 forms 180 days after the organization's fiscal year ends
Nonprofits must file an Annual Report August 1
5. California Nonprofits must file Annual Renewal Form RRF-1 or Form CT-TR-1 4 months and 15 days following the end of the organization's accounting period
  • Nonprofits that file Form 990, 990-EZ, or 990-PF with the IRS should file CA Form 199 with the State
  • Nonprofits that file Form 990-N with the IRS can file California e-Postcard FTB 199-N with the State
  • For Unrelated Business - Nonprofits must file Form 109
 The 15th day of the 5th month after the end of the organization's fiscal year
6. Colorado Nonprofits must file charity registration renewal along with a Copy of IRS Form 990 The 15th day of the 5th month following the end of the accounting period
Nonprofits must also file Periodic Reports annually Must file annually on the month of Incorporation
7. Connecticut Nonprofits must file a Charitable organization renewal notice along with a copy of IRS Form 990 11 months after the end of the organization's fiscal year
Nonprofits must also file an Annual Report The due date will vary for each organization
For Unrelated Business - Nonprofits must file Form CT‑990T along with a copy of Federal Form 990-T. The 15th day of the 5th month after the end of the organization's fiscal year
8. Delaware Nonprofits need to submit an Annual Report to the Delaware Division of Corporations March 1 of each year
9. District of Columbia Nonprofits should submit charity renewal along with a copy of IRS Form 990 Every two years at the month end of the anniversary
Nonprofits must also file Form BRA-25 April 1st of every second year
10. Florida

Nonprofits need to submit a charity renewal application

Must file annually, on the date of registration
Nonprofits must File form F-1120 or F-1120A June 1
Nonprofits must file an Annual report with the Division of Corporations annually Between January 1st and May 1st
11. Georgia Nonprofits need to file a Charitable organization renewal notice Must be renewed on or before the entity's expiration date.
Nonprofits must file Annual registration April 1
A Copy of Form 990, 990-EZ, 990-PF, and for Unrelated Business - Nonprofits should file Form 600-T with the state instead of Form 990-T The 15th day of the 5th month following the end of the accounting period
12. Hawaii Nonprofits must file an Annual Financial Report The 15th day of the 5th month following the end of the organization's fiscal year
Nonprofits also need to file Form D2 - Domestic Nonprofit Corporation Annual Report Varies based on the organization's registration date
For Unrelated Business - Nonprofits should file Form N-70NP with the state instead of Form 990-T The 20th day of the fourth month after the end of the organization’s tax year
13. Idaho Nonprofits must file an annual report Due on the last day of registration anniversary month
For Unrelated Business - Nonprofits should file Form 66 with the state instead of Form 990-T The 15th day of the 5th month after the end of the organization's fiscal year
14. Illinois Nonprofits should submit the respective federal 990 forms. For unrelated business - nonprofits should file Form IL-990-T The 15th day of the 5th month after the end of the organization's fiscal year
Nonprofits must submit Illinois Charitable Organization Annual Report Form AG990-IL Six months after the end of the organization’s fiscal year-end
15. Indiana
  • Nonprofits should submit the respective federal 990 forms to the state
  • For Unrelated Business - Nonprofits should file Form IT-20 NP
 The 15th day of the 5th month after the end of the organization's fiscal year
16. Iowa Nonprofits should submit a Biennial Report along with all necessary supporting documentation and a copy of the federal return Between January 1 and April 1 of each odd-numbered year
17. Kansas
  • Nonprofits should submit the respective federal 990 forms to the state
  • For Unrelated Business - Nonprofits should file Form K-120
 The 15th day of the 6th month after the end of the organization's fiscal year
18. Kentucky Nonprofits should include all necessary supporting documentation and a copy of the federal return The 30th day of the 6th month
19. Louisiana Nonprofits should submit the respective federal 990 forms to the state The 15th day of the 5th month after the end of the organization's fiscal year
20. Maine Nonprofits need to submit a Charitable organization License Application November 30th of each year
Nonprofits must submit an Annual Report June 1
21. Maryland Nonprofits must submit Form COR-92 or Form COF-85 along with a copy of IRS Form 990 The 15th day of the 4th month after the end of the organization's fiscal year
Nonprofits must submit Form-1 - Business Entity Annual Report April 15
22. Massachusetts Nonprofits should submit the respective federal forms to the state along with Form PC 4.5 months after the end of the organization’s accounting year
For Unrelated Business - Nonprofits should file Form M-990T with the state instead of Form 990-T The 15th day of the 5th month after the end of the organization's fiscal year
Nonprofits must submit an Annual Report to the state November 1
23. Michigan Nonprofits must submit Form CTS-02 or Form CTS-02-990 N along with a copy of IRS Form 990 1 year and 6 months after the end of the fiscal year
Nonprofits are required to file Form CSCL/CD-2000 annually October 1
24. Minnesota Nonprofits should submit the respective federal 990 forms to the state The 15th day of the 5th month after the end of the organization's fiscal year
25. Mississippi Nonprofits must submit Charity renewal along with a copy of IRS Form 990 The 15th day of the 5th month after the end of the organization's fiscal year
Nonprofits must also file an annual report April 15
26. Missouri Nonprofits should submit copies of respective federal 990 forms to the state The 31st day of the 5th month after the end of the organization's fiscal year
27. Montana Nonprofits should submit the respective federal 990 forms to the state The 15th day of the 5th month after the end of the organization's fiscal year
28. Nebraska Nonprofits must file a Biennial Report April 1st of every odd-numbered year
For Unrelated Business - Nonprofits should file Form 1120N with the state instead of
Form 990-T.		 The 15th day of the 5th month after the end of the organization's fiscal year
29. Nevada Nonprofits must file Charitable Solicitation Registration Statement and Annual Report End of the organization’s anniversary registration month
30. New Hampshire Nonprofits should submit the respective federal forms to the state along with Form NHCT-12 The 15th day of the 4th month after the end of the organization's fiscal year
31. New Jersey Nonprofits must submit Form CRI-200 and Form CRI 300R along with a copy of IRS Form 990 6 months after the organization’s fiscal year-end
Nonprofits should file an Annual report End of the month prior to the registration anniversary month.
32. New Mexico Nonprofits should submit the respective federal 990 forms to the state The 15th day of the 5th month after the end of the organization's fiscal year
33. New York
  • Nonprofits should submit CHAR500 along with their federal 990 forms to the state
  • For Unrelated Business - Nonprofits should file Form CT-13 with the state instead of Form 990-T
 4½ months after the end of the reporting period
34. North Carolina
  • Nonprofits should submit the respective federal 990 forms to the state
  • For Unrelated Business - Nonprofits should file Form CD-405 with the state instead of Form 990-T
 The 15th day of the 5th month after the end of the organization's fiscal year
35. North Dakota Nonprofits must file Annual renewal along with a copy of IRS Form 990 September 1st of each year
For Unrelated Business - Nonprofits should file signed Form 40 along with a Federal Form 990-T The 15th day of the 5th month after the end of the organization's fiscal year
Nonprofits must file an Annual report February 1 of each year
36. Ohio Nonprofits should submit the respective federal 990 forms to the state The 15th day of the 5th month after the end of the organization's fiscal year
37. Oklahoma Nonprofits should submit Charity Annual Renewal The anniversary of the organization’s registration
38. Oregon Nonprofits must submit an annual renewal form Anniversary date of registration
For Unrelated Business - Nonprofits must file an Oregon Form OR-20 The 15th day of the 5th month after the end of the organization's fiscal year
Nonprofits must file annual report Form CT-12 or Form CT-12F 4 months and 15 days after the end of the organization's fiscal year
39. Pennsylvania Nonprofits must file Form BCO-10 along with a copy of IRS Form 990 The 15th day of the 5th month after the end of the organization's fiscal year
Nonprofits must submit the annual report form June 30th (Starting 2025)
40. Rhode Island Nonprofits must submit an annual renewal form Registration anniversary date
For Unrelated Business - Nonprofits must file Form RI-1120C with the state instead of Form 990-T The 15th day of the 3rd month after the end of the organization's fiscal year
Nonprofits are required to File Annual report Between February 1st and May 1st each year
41. South Carolina
  • Nonprofits should submit the respective federal 990 forms to the state
  • For Unrelated Business - Nonprofits must file Form SC990-T with the state instead of Form 990-T
 The 15th day of the 5th month after the end of the organization's fiscal year
42. South Dakota Nonprofits must file Annual Report 1st day of the organization’s anniversary month
43. Tennessee Nonprofits must renew their charity registration along with the copy of IRS Form 990 Last day of the 6th month after the end of the organization's accounting year
Nonprofits must file an annual report 1st day of the 4th month following the end of organizations fiscal year
44. Texas Nonprofits must submit a copy of the respective federal 990 forms to the state The 15th day of the 5th month after the end of the organization's fiscal year
Nonprofits should Submit Form 802 - Periodic Report Nonprofit Corporation File once in 4 Years
45. Utah Nonprofits must file an annual report Anniversary date of the entity
For Unrelated Business - Nonprofits must file Form TC-20MC with the state instead of Form 990-T. The 15th day of the 4th month after the end of the organization's fiscal year
46. Vermont Nonprofits are required to submit a Biennial Report Between January 1 and April 1 of every two years
For Unrelated Business - Nonprofits must file
Form CO-411 		The 15th day of the 5th month after the end of the organization's fiscal year
47. Virginia Nonprofits should submit the respective federal 990 forms to the state The 15th day of the 6th month after the end of the organization's fiscal year
48. Washington Nonprofits should submit the respective federal 990 forms to the state. The 15th day of the 5th month after the end of the organization's fiscal year
49. West Virginia Nonprofits must file Annual renewal Form CHR-1 with a copy of IRS FOrm 990 Anniversary date of registration
Nonprofits must file an Annual Report Between January 1 and June 30
50. Wisconsin Nonprofits must file Annual Renewal July 31st
Nonprofits should file annual financial report Form #1943 or Form#1952 or Form #308 12 months after the organization’s fiscal year-end
Nonprofits should file annual report Form 5 Varies based on the organization
51. Wyoming Nonprofits must file an Annual Report 1st day of the anniversary month of formation

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 990-T, 8868 with our Software

Start E-Filing Now