Will Form 990 satisfy an organization’s state reporting requirements? State reporting requirements are determined by the individual states. Many states require certain tax-exempt organizations to file a Form 990 or Form 990-EZ. Accordingly, organizations should check with their respective states to determine their state filing obligations. Appendix I (Form 990 instructions, Use of Form 990 or 990-EZ to Satisfy State Reporting Requirements PDF), addresses various differences between IRS and state filing requirements.
