Filing deadlines

Form 990-N due date for a fiscal year ending June 30

If your organization's fiscal year ends June 30, its Form 990-N is due November 15, the 15th day of the fifth month after year-end. In 2026 that day is a Sunday, so the e-Postcard for July 1, 2025 – June 30, 2026 is due Monday, November 16, 2026. There is no extension.

When is the 990-N due if our fiscal year ends June 30?

The rule is the same for every small exempt organization: the e-Postcard is due by the 15th day of the fifth month after your tax year ends. When that day falls on a weekend or a legal holiday, the deadline moves to the next business day (IRS).

For a June 30 year end, the fifth month after is November, so the date is normally November 15. It moves in years when the 15th isn't a business day:

The full five-year table is further down this page.

Which tax year do we choose on the e-Postcard?

Choose the year your fiscal year began. The IRS's filing guide says it "determines the filing year using the beginning date of the organization's tax year" (IRS Publication 5248).

So a school-year organization that ran from July 1, 2025 to June 30, 2026 files for tax year 2025, even though it files months after the year ends. Picking the later year by mistake is an easy slip to make.

1. Step 1

   July 1, 2025 – June 30, 2026

   The fiscal year. The e-Postcard calls it tax year 2025.

2. Step 2

   July 1, 2026

   Filing opens, the day after the year ends.

3. Step 3

   Monday, November 16, 2026

   The e-Postcard is due.

When can we file, and why does the date move?

You can file from July 1, 2026, the day after your year ends. The e-Postcard can't be filed before the tax year closes (IRS).

The date moves because November 15 lands on a different weekday each year. When it falls on a Saturday or Sunday, the deadline becomes the following Monday.

Can we get an extension?

No. Form 8868, the extension form for other 990 returns, "cannot be filed to extend the due date of a Form 990-N" (IRS).

The good news is that the e-Postcard is short. It asks for eight basic items, such as your EIN (your nine-digit employer identification number), your legal name and address, and a principal officer (IRS).

What if we miss November 16?

There's no penalty for filing an e-Postcard late. The IRS may send a reminder notice, and you should still file (IRS).

The one rule that matters: an organization that doesn't file for three years in a row loses its tax-exempt status automatically, on the due date of the third year (26 U.S.C. §6033(j)).

We've missed earlier years. What should we do before November 16?

Check what the IRS has on record for you first. Search your EIN in the IRS's Tax Exempt Organization Search and look under Form 990-N filings.

If tax years 2023 and 2024 are both missing, Monday, November 16, 2026 is your third deadline. Filing tax year 2025 on time is the step that matters most. Then catch up on the missed years:

• The IRS's free filing site only accepts your most recent year.
• Earlier years have to go through an IRS-approved e-file provider (IRS).

We explain each step in Two years behind on Form 990-N. If three years in a row have already been missed, filing now won't restore exemption; see getting exempt status back.

How do we check our fiscal year end?

The IRS says you can usually find it in:

• your bylaws;
• your application for exemption, or the IRS letter approving it;
• Form SS-4, the form you used to get your EIN;
• a prior Form 990 or 990-EZ.

(IRS)

If the year end on IRS records doesn't match yours, call TE/GE Customer Account Services (877-829-5500), which handles e-Postcard problems the IRS site can't fix (IRS).

Do we file the 990-N or the 990-EZ?

That depends on your gross receipts (everything you took in, before expenses), not on your year end:

• Form 990-N: gross receipts normally $50,000 or less.
• Form 990-EZ: gross receipts under $200,000 and total assets under $500,000.

The 990-EZ has the same November due date, but unlike the 990-N it can be extended six months with Form 8868. Not sure which one you file? See which form your organization files.

How common is a June 30 year end?

Very common, especially for groups that follow the school year.

• One in eight. Of the 996,015 organizations the IRS lists as 990-N filers, 13.3% (132,097) close their books on June 30. That makes June the most common year end after December (71.4%).
• Most parent-teacher groups. Among parent-teacher groups, 55.1% use a June year end.
  • That's 8,267 of the 15,004 groups the IRS codes as "Parent/Teacher Group" (NTEE code B94, IRS Publication 4838).
  • Not every PTA or PTO carries that code, so the true number is higher.
• Already filed. 52,939 June-year-end organizations had already filed for the year that ended June 30, 2026.
• Deadline decides. For 2,760 June-year-end organizations with no e-Postcard on record for tax years 2023 or 2024, November 16, 2026 decides whether they keep their exemption.

Sources

• IRS, Form 990-N FAQs: When to file
• IRS, Annual electronic filing requirement for small exempt organizations
• IRS, Publication 5248, Form 990-N Electronic Filing System User Guide (Rev. 8-2023)
• IRS, Extension of time to file exempt organization returns
• 26 U.S.C. §6033(j), revocation for failure to file
• 26 U.S.C. §7503, when the last day falls on a Saturday, Sunday or legal holiday
• IRS, Publication 4838 (NTEE codes)

The next five years

Worth knowing in advance: the deadline is not on the same date every year, because the 15th lands on a different weekday each time.

Form 8868 extends a Form 990-EZ by six months if it is filed by the original due date; filed later, it extends nothing. Form 990-N cannot be extended at all — the column is there because an organization that outgrows the 990-N threshold mid-way will need it.

A different year end

Or use the deadline calculator.

• January
• February
• March
• April
• May
• July
• August
• September
• October
• November
• December