Annual filing and forms

In general, exempt organizations are required to file annual returns, although there are exceptions. If an organization does not file a required return or files late, the IRS may assess penalties. In addition, if an organization does not file as required for three consecutive years, it automatically loses its tax-exempt status.

Effective for tax years beginning after July 1, 2019, the Taxpayer First Act, Pub. L. No. 116-25 Section 2301, requires organizations exempt from taxation under section 501(a) to file their annual Form 990 and Form 990-PF returns electronically, unless covered by one of the exceptions listed in the form instructions. Form 990-EZ filers are required to file electronically for tax years ending July 31, 2021, and later. NOTE: Electronic filing is only available for the current tax year and two prior tax periods. If the return you are attempting to file is for a prior year, you must instead paper file the return regardless of the current e-file requirement. As of December 26, 2023 the IRS will no longer accept electronically filed returns for years 2020 and older.

When paper filing an older tax year, such as 2020, write at the top of the return, “the IRS no longer accepts electronic filing of the tax year 2020 returns after December 26, 2023”. IRS: Recent legislation requires tax exempt organizations to e-file forms contains a summary of e-filing requirements.

The IRS sends back Form 990 series returns filed on paper – and rejects electronically filed returns – when they are materially incomplete or the wrong return. If we send back your organization's return, follow the instructions in the accompanying letter and on Filing procedures – incomplete returns.

The most common errors causing the return of a Form 990 series returns are missing or incomplete schedules .

Review these pages for Form 990, 990-EZ, and 990-PF filing tips:

• 990-series forms and schedules
• Filing thresholds – which 990-series return to file
• Table of due dates for exempt organizations annual returns
• Which form should I use?
• Annual electronic notice (e-Postcard) for small exempt organizations
• Filing tips
• Annual reporting requirements FAQs

Information reporting

Starting tax year 2023, if you have 10 or more information returns, you must file them electronically. Review A guide to information returns and e-file information returns Form 1099 with the Information Return Intake System (IRIS) for tax year 2022 and later.

Additional information

• Form 990 resources and tools
• E-file for charities and nonprofits
• Exempt organizations Modernized e-file providers
• Electronically submit your Form 8976, Notice of Intent to Operate Under Section 501(c)(4)