Return Due Dates for Exempt Organizations: Annual Return
Use the table below to find the due date of annual returns (Forms 990, 990-EZ, 990-PF, or 990-BL) that a tax-exempt organization must file. To use the table, you must know when your organization’s tax year ends.
|Ending date of tax year||Initial return due date||First extended due date||Second extended due date|
|December 31||May 15||August 15||November 15|
|November 30||April 15||July 15||October 15|
|October 31||March 15||June 15||September 15|
|September 30||February 15||May 15||August 15|
|August 31||January 15||April 15||July 15|
|July 31||December 15||March 15||June 15|
|June 30||November 15||February 15||May 15|
|May 31||October 15||January 15||April 15|
|April 30||September 15||December 15||March 15|
|March 31||August 15||November 15||February 15|
|February 28/29||July 15||October 15||January 15|
|January 31||June 15||September 15||December 15|
If a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. The table above does not reflect the additional day.
Instead of filing an annual return, certain small organizations may file an annual electronic notice, the Form 990-N (e-Postcard). The due date for Form 990-N is the “initial return due date,” above. Extended due dates do not apply.
- Annual reporting & filing
- Extension procedures for exempt organization returns
- Consequences of not filing