Form 990 Deadlines: When Your Nonprofit's Return Is Due
October 9, 2026 · 5 min read · C3CPA
Every year, most tax-exempt organizations owe the IRS an annual information return. Missing it is one of the most common — and most avoidable — compliance problems we see.
The basic rule: the 15th day of the fifth month
Form 990, 990-EZ, 990-PF and the 990-N e-Postcard are due on the 15th day of the fifth month after your fiscal year ends. If the date falls on a weekend or legal holiday, it moves to the next business day.
- Year ending December 31 → due May 15
- Year ending June 30 → due November 15
- Year ending September 30 → due February 15
Extending with Form 8868
Forms 990, 990-EZ and 990-PF can be extended automatically by six months by filing Form 8868 on or before the original due date. The extension gives you more time to file, not more time to pay any tax owed, such as tax on unrelated business income.
The 990-N e-Postcard cannot be extended — but it takes only minutes to file.
What late filing costs
The IRS can charge daily penalties for a late or incomplete return, and the amount grows with your organization's size. More serious: an organization that doesn't file for three consecutive years automatically loses its tax-exempt status. Reinstatement means reapplying, so it is far easier to stay current.
Don't forget state filings
Many states have their own annual reports or charitable registrations, often tied to your 990. In New Mexico, charitable organizations generally register and report with the Attorney General's Charities Unit. Check the rules in every state where you solicit donations.
A simple deadline plan
Put these on your board calendar:
- Close the books within 60 days of year-end
- Send your CPA the trial balance and grant schedules by month three
- Decide on an extension at least two weeks before the due date
- Have the board review the return before it is filed
General information, not tax or legal advice for your situation. IRS rules change — confirm current requirements or ask us. See also our Nonprofit Guide and nonprofit accounting services.