What is a 990-N, and how do the Form 990 versions differ?
Five returns share the 990 name. Size decides which one an organization files: 990-N at or below $50,000 of gross receipts, 990-EZ or 990 below $200,000 of receipts and $500,000 of assets, Form 990 above either, and 990-PF for every private foundation. Form 990-T is separate — it reports unrelated business income (IRS).
Last verified: 2026-09-20 · Every figure links its source.
Who files which Form 990?
| Return | Who files it | Source |
|---|---|---|
| Form 990-N (e-Postcard) | Gross receipts normally $50,000 or less | IRS |
| Form 990-EZ | Gross receipts under $200,000 and total assets under $500,000 | IRS |
| Form 990 | Gross receipts $200,000 or more, or total assets $500,000 or more | IRS |
| Form 990-PF | Private foundations, regardless of financial size | IRS |
| Form 990-T | Exempt organizations with unrelated business income to report | IRS |
An organization under a threshold may always file the longer return instead; the reverse is not true.
Source: IRS, which Form 990 to file · IRS, Form 990-N (e-Postcard) · IRS, About Form 990-EZ · IRS, About Form 990-PF · IRS, About Form 990-T · Last verified: 2026-09-20
What is a 990-N?
The e-Postcard: a short electronic notice for small organizations, filed instead of a full return when gross receipts are normally $50,000 or less. It is filed electronically with the IRS and is due by the 15th day of the 5th month after the tax year ends (IRS). There is no paper version and no penalty for filing after the due date — but three consecutive missed years still triggers automatic revocation of exempt status.
Source: IRS, Form 990-N (e-Postcard) · Last verified: 2026-09-20
What is a 990-T?
The return for unrelated business income (IRS, About Form 990-T). It sits beside the information return rather than replacing it: an organization can file a Form 990 and a Form 990-T for the same year. Form 990-T filed after August 17, 2006 by a 501(c)(3) is also subject to the public disclosure rules (IRS).
Source: IRS, About Form 990-T · IRS, public disclosure of exempt organization returns · Last verified: 2026-09-20
When are these returns due?
The 15th day of the 5th month after the close of the tax year — May 15 for a calendar-year organization (IRS). Extensions are requested on Form 8868; the 990-N cannot be extended because there is nothing to extend, but an e-Postcard filed after the due date carries no penalty.
Source: IRS, Form 990-N (e-Postcard) · IRS, which Form 990 to file · Last verified: 2026-09-20
How do you file these returns?
Electronically. The 990-N is filed through the IRS e-Postcard system, and the Form 990 and 990-EZ are filed electronically through an authorised provider. Because the IRS publishes the e-filed returns in bulk, anything you file becomes part of the public record within months (IRS Form 990 series downloads).
For prior years, file the version of the return for that tax year rather than the current one; check the instructions for the year in question on the IRS form pages linked above.
Source: IRS Form 990 series downloads · IRS, Form 990-N (e-Postcard) · Last verified: 2026-09-20
Questions and answers
What is a 990-EZ?
The short-form annual return, available to organizations with gross receipts under $200,000 and total assets under $500,000.
What is a 990-PF?
The annual return every private foundation files, regardless of its financial size.
What is a 990-T?
The return that reports unrelated business income. It is filed in addition to the annual information return, not instead of it.
Who can file Form 990-N?
Small tax-exempt organizations whose annual gross receipts are normally $50,000 or less.
When is Form 990-N due?
By the 15th day of the 5th month after the close of the tax year — May 15 for a December 31 year end.
Who can file a 990-EZ?
An organization with gross receipts under $200,000 and total assets under $500,000; it may file the full Form 990 instead if it prefers.
Need a specific filing? Search the Form 990 lookup.
Questions this page answers
Other ways people ask the same things, and where the answer sits above.
- How to file form 990 ez electronically?
- What is form 990t?
- How to file form 990 ez?
- What is a 990n?
- When did e-filing become mandatory for form 990-pf?
- When did electronic filing become mandatory for form 990-pf?
- How do i file form 990 n?
- How to file 990n?
- How to file 990 n for prior years?
- What is a 990 ez form?
- Where to mail form 990 ez?
- When is the 990 n postcard due?
- How do i file a 990-n for a previous year?
- When is form 990n due?
- When is form 990 ez due?
- What is a 990 t form?
This is public-record information, not accounting or legal advice.