Yes, you can file Form 990-EZ online, and in fact you must. The IRS stopped accepting paper versions for tax years ending after July 2021, and no hardship waiver exists for exempt organization annual returns.1Internal Revenue Service. E-File for Charities and Nonprofits You cannot submit the form through the IRS website directly. Filing runs through an IRS-authorized third-party e-file provider that transmits your return into the IRS Modernized e-File system.2Internal Revenue Service. Approved IRS e-File for Business Providers
Form 8508, which allows some filers to request a paper-filing waiver, applies only to information returns like W-2s and 1099s. It does not cover Form 990-EZ.
Confirm Your Organization Files the 990-EZ
Your organization uses Form 990-EZ if it had gross receipts under $200,000 and total assets under $500,000 at the end of the tax year. Cross either threshold and you file the full Form 990 instead.3Internal Revenue Service. Form 990 Series Which Forms Do Exempt Organizations File Filing Phase In
Organizations with gross receipts normally at or below $50,000 can file the simpler Form 990-N (the e-Postcard) directly through the IRS website at no cost, though they may voluntarily file a 990-EZ instead for more detailed public reporting.4Internal Revenue Service. Annual Electronic Notice (Form 990-N) Frequently Asked Questions5Office of the Law Revision Counsel. 26 U.S. Code 6033 – Returns by Exempt Organizations6Internal Revenue Service. Exempt Organizations Annual Reporting Requirements – Overview – Annual Return Filing Exceptions
Gather Your Information First
Have these ready before opening any e-file software. Missing a piece will stall the return or force you back through screens you already completed.7Internal Revenue Service. Instructions for Form 990-EZ (2025)
- Your Employer Identification Number and legal name exactly as the IRS has them on file. Mismatches are among the most common rejection reasons.
- Revenue broken down by category: contributions, program service revenue, investment income, and other revenue. A lump-sum figure won’t map to the form’s lines.
- Expenses broken down by category, including grants paid, salaries, professional fees and contractor payments (line 13), and other costs.
- Net assets at both the beginning and end of the year. The beginning-of-year figure should match last year’s ending balance; any unexplained difference needs disclosure on Schedule O.
- Every person who served as an officer, director, trustee, or key employee at any point during the year, with title and compensation. Unpaid officers are still listed with zero compensation.
- A description of your three largest programs by expense, with concrete details on people served or outcomes achieved.
Know Which Schedules Attach
Most 990-EZ returns carry at least one supplemental schedule, and forgetting a required one gets the return bounced back.
Schedule O
Schedule O collects the narrative explanations the main form asks for: descriptions of other revenue, other expenses, grants paid, other assets, total liabilities, and certain yes-or-no answers in Part V. Each entry should reference the specific line it explains. Do not include Social Security numbers, since Schedule O becomes part of the public record.8Internal Revenue Service. Instructions for Schedule O (Form 990)
Schedule A
Every 501(c)(3) organization filing a 990-EZ attaches Schedule A to document its public charity status. It demonstrates that the organization meets a public support test or otherwise qualifies as something other than a private foundation.9Internal Revenue Service. Exempt Organizations Annual Reporting Requirements – Form 990, Schedules A and B: Who Must File
Schedule B
Schedule B reports contributor information. Under the general rule, file it if any single contributor gave $5,000 or more during the year. For 501(c)(3) organizations that passed the one-third support test, the threshold is the greater of $5,000 or 2% of total contributions on line 1.10Internal Revenue Service. Schedule B (Form 990) If no contributor met the threshold, skip the schedule and check the box on line H of the 990-EZ to certify that.
Steps to File Online
The IRS maintains a directory of approved e-file providers for business returns.2Internal Revenue Service. Approved IRS e-File for Business Providers Fees range from a few hundred dollars to over a thousand depending on return complexity, and a handful of providers offer free or discounted filing for smaller nonprofits.
Once you pick a provider, the sequence is consistent across services. You enter your financial data into the software, which maps entries to the corresponding 990-EZ lines. Validation checks flag common errors before submission. You sign the return electronically, either through a practitioner PIN entered in the software or by signing Form 8453-TE, which authorizes the electronic submission.11Internal Revenue Service. About Form 8453-TE, Tax Exempt Entity Declaration and Signature for Electronic Filing
After transmission, the IRS returns an acknowledgment (accepted) or a rejection with a specific error code. The IRS allows a short grace period to correct and resubmit a rejected return without it counting as late. Address any rejection the same day if possible.
Deadline and Extension
Form 990-EZ is due on the 15th day of the 5th month after your organization’s tax year ends. For calendar-year filers, that’s May 15. If the due date falls on a weekend or federal holiday, the deadline shifts to the next business day.12Internal Revenue Service. Return Due Dates for Exempt Organizations: Annual Return
Need more time? File Form 8868 before the original deadline for an automatic six-month extension, which pushes a calendar-year filer’s due date to November 15.13Internal Revenue Service. Extension of Time to File Exempt Organization Returns The extension is automatic as long as Form 8868 is filed on time. It extends the time to file, not the time to pay any tax owed on unrelated business income.
What Happens If You File Late
The IRS charges $20 per day for every day the 990-EZ is late, up to the lesser of $12,000 or 5% of the organization’s gross receipts for the year. Organizations with gross receipts above $1,208,500 face $120 per day with a maximum of $60,000.14Internal Revenue Service. Exempt Organizations Annual Reporting Requirements – Filing Procedures: Late Filing of Annual Returns The penalty clock starts the day after the deadline, including any extension.
The IRS can waive penalties for reasonable cause, but ordinary busy-ness generally does not qualify. Documented hardship like a natural disaster or the sudden loss of the person responsible for filing carries more weight.
Larger than any daily penalty is automatic revocation. If your organization fails to file any required return for three consecutive years, the IRS revokes tax-exempt status automatically, effective on the due date of that third missed return.15Internal Revenue Service. Automatic Revocation of Exemption Income becomes potentially taxable from that point, and donor contributions stop being deductible. Reinstatement requires a new exemption application and, in most cases, filing the missed returns anyway.16Internal Revenue Service. Automatic Revocation – How to Have Your Tax-Exempt Status Reinstated
Your Return Becomes Public
Once the IRS processes your 990-EZ, it becomes a public document. It appears in the IRS Tax Exempt Organization Search and on third-party sites like Candid and ProPublica’s Nonprofit Explorer. Federal law also requires your organization to keep copies of its three most recent annual returns available for public inspection at its principal office during regular business hours, and to provide copies on request (a reasonable fee for reproduction and mailing is allowed).17Office of the Law Revision Counsel. 26 U.S. Code 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts
Donor names and addresses on Schedule B are protected. You are not required to publicly disclose that contributor information, and you should redact Schedule B before making the return available for inspection or providing copies.18Internal Revenue Service. Public Disclosure and Availability of Exempt Organizations Returns and Applications: Contributors Identities Not Subject to Disclosure Political organizations described in Section 527 of the tax code are the exception; their contributor information is public.