The items below explain when, where and how to file an exempt organization annual return, and discuss what happens when an organization fails to file the return or files late. When is Form 990 due? How can I determine what my exempt organization’s tax year is? What happens if my Form 990 is filed late? How do I change my accounting period, and how does it affect when my returns are due? What happens if my Form 990 is incomplete? What happens if I fail to file an annual return or annual electronic notice? Can penalties for filing Form 990 late be abated? Which tax-exempt organizations are required to file returns electronically? If I am filing an amended Form 990 for a prior year, should I use the new or old form? Can attachments be filed to the Form 990 to provide additional information? How does an organization know which portions of the form or schedules it must complete? Will Form 990 satisfy an organization’s state reporting requirements? What are our organization’s public disclosure obligations for the Form 990? Where do I file my annual return? May those organizations that are members of a group that has a group ruling continue to file as part of a group return? What if a political organization fails to file Form 990?