Form 990 deadlines, extensions and penalties

All Form 990-series returns are due on the 15th day of the 5th month after the organization's tax year ends. When that day falls on a weekend or legal holiday, the deadline moves to the next business day.

Not sure which return you file? Use the free Form 990 finder, which also calculates your due date.

Filing Form 8868 by the original due date gives an automatic 6-month extension for Form 990, 990-EZ, 990-PF and 990-T. No reason is required. The extension is for filing; organizations that owe tax on Form 990-T or 990-PF still need to pay by the original date.

The 990-N e-Postcard has no extension.

• Returns due in 2026: $25 a day, up to the lesser of $13,000 or 5% of gross receipts. Organizations with gross receipts over $1,309,500 pay $130 a day, up to $65,000.
• Returns due in 2027: $25 a day with the same standard maximum; organizations with gross receipts over $1,339,500 pay $130 a day, up to $66,500.
• Automatic revocation: three consecutive years without a required return ends tax-exempt status. Reinstatement requires a new application.

The IRS can also impose penalties for incomplete returns, so a return filed on time but missing required schedules can still be a problem.