Exempt Organizations: Annual Return
Form 990, 990-EZ, or 990-PF must be filed by the 15th day of the 5th month after the end of your organization’s accounting period. Thus, for a calendar year taxpayer, Form 990, 990-EZ, or 990-PF is due May 15 of the following year.
Use Form 8868 to request an automatic 3-month extension of time to file Form 990, 990-EZ, or 990-PF and also to apply for an additional (not automatic) 3-month extension if needed. Do not apply for both the automatic 3-month extension and the additional 3-month extension at the same time. For more information, see Form 8868 and its instructions.
For more information on the filing requirements, see the instructions for Forms 990, 990-EZ, and 990-PF.
Note: The 990-N due date cannot be extended, but there is no penalty for submitting it late unless it’s the third (and only) year.
