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Official form guide
Form 990-EZ: 990-EZ
Form 990‑EZ is the short version of the IRS Return of Organization Exempt from Income Tax. It is used by small tax‑exempt organizations to report annual financial activity.
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IRS Form 990-EZ - 990-EZ
Form 990‑EZ is the short version of the IRS Return of Organization Exempt from Income Tax. It is used by small tax‑exempt organizations to report annual financial activity.
Risk Radar
Scan points- 1A missing signature will cause the IRS to reject the entire filing.
- 2Incorrect revenue total
- 3Missing or mis‑calculated compensation
- 4Failure to attach Schedule A when required
- 5Signature omitted or unsigned electronically
Plain English
If your nonprofit has less than $200,000 in revenue and fewer than 100 unrelated‑business‑type transactions, you file the 990‑EZ instead of the longer 990. It tells the IRS how much money came in, went out, and what the organization did that year.
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 when gross receipts < $200,000 and assets < $500,000.
- Do not use if you have unrelated business income > $1,000 or more than 100 transactions.
- If unsure, compare thresholds to Form 990 instructions.
Form selector
Use this form or another form?
Revenue > $200,000
Full reporting required
✓ Verify revenue before filing
Unrelated business income > $1,000
Different schedule needed
✓ Confirm organization type
More than 100 shareholders or members
Detailed governance disclosure
✓ Review member count
Deadline or filing window
The filing deadline is the 15th day of the 5th month after the organization’s fiscal year end. If the date falls on a weekend or holiday, the deadline moves to the next business day. Extensions can be requested using Form 8868, extending the deadline by six months.
- —Total revenue | Sum of all revenue lines | Total Revenue | Verify no double‑counting
- —Total expenses | Sum of expense categories | Total Expenses | Ensure all program and administrative costs are included
Checklist
What you need before filling it out
Part I – Revenue
Bank statements, donation logs · Financial statements
Part II – Expenses
Vendor invoices, payroll reports · Expense ledger
Schedule A – Public Charity Status
IRS determination letter · Organization records
Compensation of officers
Form W‑2s, 1099s · Payroll file
Balance Sheet
Year‑end trial balance · Accounting software
Before you submit
- 1Use the correct edition year of Form 990‑EZ.
- 2All revenue and expense totals reconcile with the audited/unaudited financial statements.
- 3Schedule A attached if the organization is a public charity.
- 4Signature (electronic or handwritten) is present on page 1.
- 5E‑file through FIRE or use a certified e‑file provider.
- 6If mailing, use the correct IRS address for your state.
- 7Include any required supporting schedules (e.g., Schedule B for donor info).
- 8Retain a PDF copy of the filed return and all attachments.
- 9Check that the filing date is on or before the deadline.
- 10Confirm that the EIN matches the organization’s records.
How to file this form
- 1Log in to the IRS FIRE system or open the PDF version of Form 990‑EZ.
- 2Enter organization identification data (EIN, name, address).
- 3Complete Part I – Summary of revenue, expenses, and net assets.
- 4Fill Part II – Balance sheet, Part III – Statement of program service accomplishments, Part IV – Compensation, Part V – Other information.
- 5Attach Schedule A if the organization is a public charity; attach Schedule B if required.
- 6Review all calculations and totals for accuracy.
- 7Apply the authorized signature and submit electronically or mail the paper form.
Known limitations
- 1Form instructions do not list every possible schedule; consult the full 990 instructions for edge cases.
- 2Electronic filing requires FIRE system registration, which may take several days to activate.
- 3The IRS website may not display real‑time processing status for paper filings.
- 4Revenue thresholds are based on gross receipts, not net income.
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.
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What changed or needs a fresh check
- Edition date – use the version for the filing year (e.g., 2023 edition for 2023 returns)
- Fee – no filing fee for 990‑EZ
- Mailing address – verify the correct IRS processing center for your state
- Electronic filing credentials – ensure FIRE system login is active
- Signature method – electronic vs. handwritten
- Schedule attachments – attach Schedule A if required
Quick Facts
Downloads
After you file
- 1Save the acknowledgment receipt from FIRE or the certified mail receipt.
- 2Store a copy of the signed return and all schedules in the organization’s records for at least three years.
- 3Update the organization’s internal calendar with the next filing deadline.
- 4Monitor the IRS “Where's My Return?” portal for acceptance or rejection notices.
- 5If rejected, correct the identified issue and re‑submit within 30 days.
- 6Notify the board that the return has been filed and provide a summary of key figures.
Sources
- SRCIRS Form 990‑EZ Instructionsrevenue threshold $200,000
- SRCIRS Publication 4220filing deadline rules
- SRCIRS FIRE System user guideelectronic filing process
- SRCIRS Schedule A instructionspublic charity attachment requirement
- SRCIRS Form 8868extension filing procedure
- SRCNot clearly stated in the provided official sourceexact mailing address per state
- SRCNot clearly stated in the provided official sourcefee details (generally none)
- SRCNot clearly stated in the provided official sourceexact number of required schedules beyond A and B
Common confusion points
Revenue threshold
Misreading gross receipts vs. net income
→ Verify total contributions and other income before deciding form
Schedule A requirement
Some small charities think it’s optional
→ Check public charity status in IRS determination letter
Unrelated business income
Often omitted because it seems minor
→ Review all income sources for any unrelated activity
Fiscal year vs. calendar year
Deadline changes if fiscal year differs
→ Confirm the organization’s fiscal year end date
Electronic signature rules
Not all e‑sign methods are accepted
→ Use the IRS‑approved e‑signature process
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8868 – request an automatic 6‑month extension
Source transparency
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