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 respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits must file Form 20C with a copy of Federal Form 990-T.
The due date for filing with the state is the 15th day of the
5th month
.
2. Alaska
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits must file Form 6000 with a copy of Federal Form 990-T
The due date for filing with the state is the 15th day of the
5th month
.
3. Arizona
  • Nonprofits should submit Form 99 or copies of their federal Form 990 to the state.
  • For Unrelated Business - Nonprofits must file Form 99T with a copy of Federal Form 990-T.
The due date for filing with the state is the 15th day of the
5th month
.
4. Arkansas
  • Nonprofits must file Form CR-03 along with a copy of the series 990 federal forms.
The due date for filing with the state is the 1st day of the
8th month
.
5. California
  • 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 due date for filing with the state is the 15th day of the
5th month
.
6. Colorado
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.
7. Connecticut
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits must file Form CT‑990T along with a copy of Federal Form 990-T.
The due date for filing with the state is the 15th day of the
5th month
.
8. Delaware
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 1st day of the
3rd month
.
9. District of Columbia
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits should file Form D-20.
The due date for filing with the state is the 1st day of the
5th month
.
10. Florida
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.
11. Georgia
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits should file Form 600-T with the state instead of Form 990-T.
The due date for filing with the state is the 15th day of the
5th month
.
12. Hawaii
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits should file Form N-70NP with the state instead of Form 990-T.
The due date for filing with the state is the 20th day of the
4th month
.
13. Idaho
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits should file Form 66 with the state instead of Form 990-T.
The due date for filing with the state is the 15th day of the
5th month
.
14. Illinois
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits should file Form IL-990-T.
The due date for filing with the state is the 15th day of the
5th month
.
15. Indiana
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits should file Form IT-20 NP.
The due date for filing with the state is the 15th day of the
5th month
.
16. Iowa
  • Nonprofits should include all necessary supporting documentation and a copy of your federal return.
The due date for filing with the state is between January 1 and April 1.
17. Kansas
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits should file Form K-120.
The due date for filing with the state is the 15th day of the
6th month
.
18. Kentucky
  • Nonprofits should include all necessary supporting documentation and a copy of your federal return.
The due date for filing with the state is the 30th day of the
6th month
.
19. Louisiana
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.
20. Maine
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 1st day of the
6th month
.
21. Maryland
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
4th month
.
22. Massachusetts
  • Nonprofits should submit the respective federal forms to the state along with Form PC.
  • For Unrelated Business - Nonprofits should file Form M-990T with the state instead of Form 990-T.
The due date for filing with the state is the 15th day of the
5th month
23. Michigan
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the 5th month.
24. Minnesota
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.
25. Mississippi
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
26. Missouri
  • Nonprofits should submit copies of respective federal 990 forms to the state.
The due date for filing with the state is the 31st day of the
5th month
.
27. Montana
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.
28. Nebraska
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits should file Form 1120N with the state instead of Form 990-T.
The due date for filing with the state is the 15th day of the
5th month
.
29. Nevada
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.
30. New Hampshire
  • Nonprofits should submit the respective federal forms to the state along with Form NHCT-12.
The due date for filing with the state is the 15th day of the
4th month
.
31. New Jersey
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the end of the month in the upcoming year in which the organization is registered.
32. New Mexico
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.
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.
The due date for filing with the state is 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 due date for filing with the state is the 15th day of the
5th month
.
35. North Dakota
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits should file signed Form 40 along with a Federal Form 990-T.
The due date for filing with the state is the 15th day of the
5th month
.
36. Ohio
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.
37. Oklahoma
  • Nonprofits should submit Form 512-E instead of federal forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.
38. Oregon
  • Nonprofits that file federal Form 990 with the IRS aren’t required to file a return in Oregon.
  • For Unrelated Business - Nonprofits must file an Oregon Form OR-20
The due date for filing with the state is the 15th day of the
5th month
.
39. Pennsylvania
  • Nonprofits that file Form 990 must submit a copy of it along with Form BCO-10 to the state.
  • Nonprofits that file a 990-N, 990-EZ, or 990-PF, 990-T must submit a copy of it along with Form BC0-23.
The due date for filing with the state is the 15th day of the
5th month
40. Rhode Island
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits must file Form RI-1120C with the state instead of Form 990-T.
The due date for filing with the state is the 15th day of the
3rd month
.
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 due date for filing with the state is the 15th day of the
5th month
.
42. South Dakota
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.
43. Tennessee
  • Nonprofits should submit a copy of the respective federal 990 forms to the state.
The due date for filing with the state is the 1st day of the
5th month
.
44. Texas
  • Nonprofits should submit a copy of the respective federal 990 forms to the state.
The due date for filing with the state is the 1st day of the
5th month
.
45. Utah
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits must file Form TC-20MC with the state instead of Form 990-T.
The due date for filing with the state is the 15th day of the
4th month
.
46. Vermont
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits must file Form CO-411.
The due date for filing with the state is the 15th day of the
5th month
.
47. Virginia
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
6th month
48. Washington
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.
49. West Virginia
  • Nonprofits should submit the respective federal 990 forms to the state.
  • For Unrelated Business - Nonprofits must file Form CIT-120 with the state instead of Form 990-T.
The due date for filing with the state is the 15th day of the
5th month
.
50. Wisconsin
  • Nonprofits should submit the respective federal 990 forms to the state.

Note:

Organizations with exempt income that do not have UBTI are not required to file their tax return

The due date for filing with the state is the 15th day of the
5th month
.
51. Wyoming
  • Nonprofits should submit the respective federal 990 forms to the state.
The due date for filing with the state is the 15th day of the
5th month
.

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