Filing deadlines

When your 990 is due

The annual return or notice is due on the 15th day of the 5th month after the accounting period ends. Most nonprofits use the calendar year and file by May 15. If yours ends in some other month, find it below.

"Next deadline" is the return for the most recently completed fiscal year — due now, or overdue. Where it differs from the date in the middle column, the 15th fell on a weekend or a federal holiday and moved.

Extensions

Form 8868 buys six months on a Form 990-EZ, and it is automatic — no reason required — but only if it is filed by the original due date. Form 990-N cannot be extended. There is no penalty for filing it late either, so the extension is not the point: the three-year automatic revocation rule is.

To work a date out for a specific year, the deadline calculator takes a month and gives the period, the due date and the extended date.