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 Does the state have separate forms? Does the state accept federal Forms? Filing Requirements
1. Alabama Yes, Form 20C Yes
  • 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 Yes, Form 6000 Yes
  • 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 Yes, Form 99, Form 99T Yes
  • 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 Yes, Form CR-03 Yes
  • 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 Yes, Form 199,Form 199N,
Form 109 		No
  • 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 No Yes
  • 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 Yes, Form CT‑990T Yes
  • 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 No Yes
  • 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 Yes, Form D-20 Yes
  • 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 No Yes
  • 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 Yes, Form 600-T Yes
  • 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 Yes, Form N-70NP Yes
  • 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 Yes, Form 66 Yes
  • 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 Yes, IL-990-T Yes
  • 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 Yes, Form IT-20 NP Yes
  • 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 No Yes
  • 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 Yes, Form K-120 Yes
  • 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 No Yes
  • 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 No Yes
  • 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 No Yes
  • 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 No Yes
  • 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 Yes, Form M-990T Yes
  • 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 No Yes
  • 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 No Yes
  • 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 No Yes
  • 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 No Yes
  • 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 No Yes
  • 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 Yes, Form 1120N Yes
  • 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 No Yes
  • 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 Yes, Form NHCT-12 Yes
  • 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 No Yes
  • 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 No Yes
  • 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 Yes, CHAR500, Form CT-13 Yes
  • 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 Yes, Form CD-405 Yes
  • 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 Yes, Form 40 Yes
  • 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 No Yes
  • 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 Yes, Form 512-E No
  • 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 Yes, Form OR-20 No
  • 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 Yes, Form BCO-10, Form BC0-23 Yes
  • 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 Yes, RI-1120C Yes
  • 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 Yes, Form SC990-T Yes
  • 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 No Yes
  • 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 No Yes
  • 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 No Yes
  • 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 Yes, TC-20MC Yes
  • 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 Yes, Form CO-411 Yes
  • 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 No Yes
  • 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 No Yes
  • 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 Yes, Form CIT-120. Yes
  • 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 No Yes
  • 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    .

Note:

Organizations with exempt income that do not have UBTI are not required to file their tax return
51. Wyoming No Yes
  • 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    .