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Form 990-EZ: Short Form Return of Organization Exempt From Income Tax
IRS Form 990-EZ is a Short Form Return of Organization Exempt From Income Tax used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to report required information to the IRS. Organizations with gross receipts less than $200,000 can use this form.
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IRS Form 990-EZ - Short Form Return of Organization Exempt From Income Tax
IRS Form 990-EZ is a Short Form Return of Organization Exempt From Income Tax used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to report required information to the IRS. Organizations with gross receipts less than $200,000 can use this form.
Risk Radar
Scan points- 1Ensure you use this form only if your organization has gross receipts under $200,000 and total assets under $500,000 at year-end.
- 2Using Form 990-EZ when the organization requires Form 990 for group returns.
- 3Failing to use the definition of gross receipts specified for section 501(c)(7) or 501(c)(15).
- 4Not completing Part I, Revenue, Expenses, and Changes in Net Assets or Fund Balances.
- 5Using the wrong accounting period (e.g., reporting a fiscal year instead of calendar year when required).
Plain English
This form tells the IRS that your organization is exempt from paying income tax. It provides details about how much money you brought in and spent during a specific year. By filing Form 990-EZ, organizations confirm their status as tax-exempt under certain sections of the Internal Revenue Code.
Submission Date
- Filing date: 2026-01-15 20:10:46
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an organization is exempt from income tax under section 501(a), or it is a nonexempt charitable trust, or it is a section 527 political organization.
- Do not use this form when the organization has gross receipts of $200,000 or more OR total assets of $500,000 or more at the end of the tax year (unless excepted).
- Check Form 990 instead when you must file a group return.
Form selector
Use this form or another form?
Private Foundation (taxable/nonexempt)
Required if it is a private foundation under section 501(c)(3) or section 4947(a)(1).
✓ Check the instructions for Schedule A to determine foundation status.
Religious or Apostolic Organization (section 501(d))
Required if this organization falls under section 501(d).
✓ Use this form instead of Form 990-EZ.
Stock Bonus, Pension, or Profit-Sharing Trust (under section 401)
Required if the trust qualifies under section 401.
✓ This indicates a different type of entity reporting requirement.
Deadline or filing window
The Form 990-EZ reports on the calendar year accounting period (January 1 through December 31). While a specific filing deadline date is not listed in this excerpt, all organizations must file it. An extension of time to file is available, as detailed under General Instructions E.
Checklist
What you need before filling it out
Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances
Must complete all of Part I · Form 990-EZ
Gross Receipts Limit ($200k)
Organization must have less than $200,000 in gross receipts at year-end · Instructions p.10
Total Assets Limit ($500k)
Organization must have less than $500,000 in total assets at year-end · Instructions p.10
Filing Requirement (General)
Must be filed by tax-exempt organizations, nonexempt charitable trusts, or section 527 political organizations · Instructions p.1
Form 990 Usage Exception
Organizations described in item 10 or 11 under 'Certain organizations with limited gross receipts' may submit Form 990-N instead of voluntarily filing 990/990-EZ · Instructions p.3
Before you submit
- 1Ensure Part I of Form 990-EZ is completed in its entirety.
- 2Confirm that the organization's gross receipts are less than $200,000 and total assets are less than $500,000 at the end of the tax year (unless excepted).
- 3Verify if you must complete all parts because you have filed or claimed status via Form 1023, 1023-EZ, 1024, or 1024-A.
- 4Check that Part I is completed for every organization filing with the IRS or any state.
- 5Confirm that if applicable, you are not required to file Form 990 due to being a private foundation (check instructions).
- 6Verify that all necessary schedules referenced in Part I have been included and completed.
- 7Ensure the form is ready for electronic filing as this is a requirement.
How to file this form
- 1Complete Part I of Form 990-EZ, detailing Revenue, Expenses, and Changes in Net Assets or Fund Balances.
- 2Determine if you must file an annual electronic notice (Form 990-N) instead of Form 990-EZ based on your organization's status and receipts/assets.
- 3If required to complete all parts, ensure every necessary schedule is filled out and attached.
- 4Electronically submit the completed Form 990-EZ (and any schedules) using the designated IRS method.
Known limitations
- 1Private foundations required to file Form 990-PF cannot use Form 990-EZ.
- 2Organizations that must file a group return must use Form 990, not Form 990-EZ.
- 3An organization may not be required to file Form 990 or 990-EZ even if it has $200,000 in gross receipts or $500,000 in total assets at year-end (unless it is a section 509(a)(3) supporting organization).
- 4Organizations with total gross income from unrelated trades or businesses of at least $1,000 must file Form 990-T in addition to any required Form 990, 990-EZ, or 990-N.
Field map
Compact field-by-field guide
Organization Info
2 items
Legal name of the tax-exempt organization and its EIN.
Current mailing address and website URL if applicable.
Revenue
1 items
Sum of all revenue including contributions, program service revenue, investment income, and other revenue.
Expenses
1 items
Sum of all expenses including program services, management, and fundraising.
Assets
1 items
Total assets minus total liabilities at end of the reporting period.
Compliance
1 items
Certification of continued compliance with tax-exempt requirements.
Signatures
1 items
An authorized officer of the organization must sign.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and reminders direct users to IRS.gov/Form990EZ for the latest information regarding Form 990-EZ and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Filer status — check if you must complete all parts (including schedules) because you filed Form 1023, 1023-EZ, 1024, or 1024-A and are awaiting a response, OR if you claim tax-exempt status without filing those forms.
- Gross receipts/Assets — confirm gross receipts are less than $200,000 AND total assets are less than $500,000 at year-end (unless excepted).
- Filing method — note that Form 990-EZ must be filed electronically.
- Required schedules — verify if any specific states require additional information beyond Part I.
Quick Facts
Downloads
After you file
- 1The organization should keep a copy of the filed Form 990-EZ.
- 2Organization records must be kept as long as they can be needed for the administration of the form (6 years).
- 3If an organization uses a state return prepared on accrual method but keeps books on cash receipts/disbursements, it should keep a reconciliation of any differences between its books and the Form 990-EZ filed.
- 4All information reported on or with Form 990-EZ will generally be available for public inspection.
Sources
- SRCInstructions p.1 — The purpose of Form 990-EZ is to serve as a Short Form Return for organizations exempt from income tax under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations).
- SRCInstructions p.2 — Most organizations exempt from income tax under section 501(a) must file an annual information return (Form 990 or 990-EZ) depending upon gross receipts and total assets.
- SRCInstructions p.3 — An organization does not have to file Form 990 or 990-EZ if it is described in item 10 or 11 under Certain organizations with limited gross receipts, unless it voluntarily files.
- SRCInstructions p.6 — All organizations filing Form 990-EZ must complete Parts I through V of Form 990-EZ, and any required schedules; section 501(c)(3) organizations must also complete Part VI.
- SRCInstructions p.2 — Organizations that have total gross income from unrelated trades or businesses of at least $1,000 are required to file Form 990-T in addition to any required Form 990, 990-EZ, or 990-N.
- SRCInstructions p.5 — If an organization uses the cash receipts and disbursements method but prepares a Form 990-EZ for the state using accrual, this return is acceptable for IRS reporting if there is no conflict with Instructions for Form 990-EZ.
Common confusion points
Who must file this form?
Most organizations exempt from income tax under section 501(a) must file it, depending on gross receipts and total assets.
→ Check General Instructions A. Who Must File.
Can a private foundation use Form 990-EZ?
No; private foundations required to file Form 990-PF cannot use Form 990-EZ.
→ Refer to the instructions for Schedule A (Form 990) to determine if it is a private foundation.
What if my state requires a different accounting method?
An organization can prepare a Form 990-EZ for that state, and it is acceptable for IRS reporting if the state requirement doesn't conflict with the Instructions.
→ Keep a reconciliation of any differences between your books and the filed Form 990-EZ.
What happens if I don't have to file but want to?
If an organization isn’t required to file Form 990-EZ but chooses to, it must file a complete return providing all requested information and schedules.
→ Ensure you include all required schedules for a complete submission.
Do I need to file Form 990-T too?
Yes, if the organization has total gross income from unrelated trades or businesses of at least $1,000.
→ Check your gross receipts/income figures against this threshold.
What is required for a complete filing?
All organizations must complete Parts I through V of Form 990-EZ and any required schedules; section 501(c)(3) organizations must also complete Part VI.
→ Confirm all parts are filled out, including signatures.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If an organization has unrelated trade/business income over $1,000, it must also file Form 990-T.
Questions about IRS Form 990-EZ
What is IRS Form 990-EZ used for?
This form tells the IRS that your organization is exempt from paying income tax. It provides details about how much money you brought in and spent during a specific year. By filing Form 990-EZ, organizations confirm their status as tax-exempt under certain sections of the Internal Revenue Code.
Who must file IRS Form 990-EZ?
Tax-exempt organizations (under section 501(a)), nonexempt charitable trusts, and section 527 political organizations must file Form 990-EZ. Certain religious organizations are also required to file this form.
What information does IRS Form 990-EZ require?
Part I collects information on revenue, expenses, and changes in net assets or fund balances for all filing organizations. The instructions direct filers to review Schedule A (Form 990) regarding public charity status.
When is IRS Form 990-EZ due?
The Form 990-EZ should be used to report on the 2025 calendar year accounting period, which begins on January 1 and ends on December 31. Not stated in the official source for a specific filing deadline date, but it must be filed.
Where do I file IRS Form 990-EZ?
Form 990-EZ must be filed electronically. General Instructions D. When, Where, and How To File provide more information regarding submission location.
How do I complete IRS Form 990-EZ?
All organizations filing Form 990-EZ must complete Part I of the return. Filers should refer to the instructions for lines 44 and 45 before completing the form. The submission requires an electronic filing method as mandated by the IRS.
What happens if IRS Form 990-EZ is filed incorrectly?
Failure to file Form 990-EZ can result in penalties imposed by the IRS. Additionally, if an organization doesn't meet certain requirements, it may need to file a different form entirely.
Who must file this form?
Most organizations exempt from income tax under section 501(a) must file it, depending on gross receipts and total assets. Check General Instructions A. Who Must File.
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