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For tax years ending July 31, 2021, and later, Forms 990-EZ must be filed electronically.
For tax years ending before July 31, 2021, the IRS will accept either paper or electronic filing of Form 990-EZ, Short Form Return of Organization Exempt from Income Tax. For tax years ending July 31, 2021, and later, Forms 990-EZ must be filed electronically.
Form 990-EZ is the IRS form required for midsized tax-exempt organizations with annual gross receipts between $50,000 and $200,000. Form 990 is the IRS form required for larger tax-exempt organizations with annual gross receipts over $200,000.
The 990EZ is an annual tax information filing completed by many organizations that fall under the 501(c) series of statuses of the tax code, exempting them from the duty of paying taxes. The 990EZ is just one type of 990, offered for small to mid-sized nonprofit organizations.
Form 990-N is submitted electronically, there are no paper forms. An organization eligible to submit Form 990-N can instead choose to file Form 990 or Form 990-EZ to satisfy its annual reporting requirement.
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Mail your Form 990-EZ to the below address: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.
Can an organization file Form 990-N for a prior year? You can file Form 990-N for a prior year through one of our approved e-file service providers. However, you cannot file Form 990-N (e-Postcard) for a prior year through the link on our site to the filing system.
The full-length 990 form is required for nonprofits who gross $200,000 or more in total receipts, or total assets of $500,000 or more. The 990-EZ and 990-N are for nonprofits who grossed less during the year (over $50,000 in total gross receipts and under $50,000 respectively). The 990-PF is for private foundations.
Form 990-EZ can be filed by organizations with gross receipts of less than $200,000 and total assets of less than $500,000 at the end of their tax year.
You'll be imposed a penalty of $20 per day for each day the return is late. The max penalty is $10,000, or 5% of the organization's gross receipts\u2014whatever is less.

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