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Form 990-EZ is a simplified version of IRS Form 990, designed for smaller tax-exempt organizations. It provides the IRS with annual financial information about the organization’s operations, helping maintain tax-exempt status. Eligibility to file Form 990-EZ is generally determined by the organization’s gross receipts and total assets; typically, those with gross receipts less than $200,000 and total assets less than $500,000 may use this form. The form requires details such as:
By filing Form 990-EZ, organizations comply with federal regulations and provide transparency to donors, members, and the public about managing their funds and achieving their mission.
Other IRS Forms for Trusts and Estates
If your organization is exempt from income tax, there might be some other IRS forms you need to send to the Service. Check some related forms here.
What it is: Form 990-EZ is the Short Form Return of Organization Exempt From Income Tax.
Where and when to file: If you are filing a 2025 Form 990-EZ, you are required to file electronically.[2]
Section 501(c) or 527 of the Internal Revenue Code (except private foundations).
Section 4947(a)(1) of the Internal Revenue Code (except private foundations).
Form 990, Return of Organization Exempt From Income Tax, and Form 990-EZ are used by tax-exempt organizations, nonexempt charitable trusts (that are not treated as private foundations), and section 527 political organizations to provide the IRS with the information required by section 6033.[2]
Only those organizations with gross receipts of less than $200,000 and total assets of less than $500,000 at the end of the tax year can use Form 990-EZ. (checked October 28, 2026)[2]
Whether or not the organization enters any amount on line 1 of Form 990-EZ, the organization must either check the box in Item H or attach Schedule B (Form 990).[2]
Failure to either check the box in Item H or file Schedule B (Form 990) will result in a determination that the return is incomplete.[2]
If the return isn't filed by the due date (including any extension granted), attach a statement giving the reason(s) for not filing on time.[2]
File the 2025 return for calendar year 2025 and fiscal years that began in 2025 and ended in 2026.
For a fiscal year return, fill in the tax year space at the top of page 1 of the return.[2]
Enter the organization's legal name in the “Name of organization” box.
Include the suite, room, or other unit number after the street address.
Use the EIN provided to the organization for filing its Form 990-EZ and federal tax returns.
The organization must have only one EIN.
Enter a telephone number of the organization that members of the public and government personnel can use during normal business hours to obtain information about the organization's finances and activities.[2]
Indicate the method of accounting used in preparing this return.
Enter the organization's current address for its primary website, as of the date of filing this return.
Check the applicable box to show the organization's tax-exempt status.
Check the box describing the organization's legal entity form or status under state law in its state of legal domicile.[2]
Add lines 5b, 6c, and 7b to line 9 to determine gross receipts.
If gross receipts are $200,000 or more, or if total assets (Part II, column (B)) are $500,000 or more, file Form 990 instead of Form 990-EZ (checked October 28, 2026).[2]
Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8.
Total expenses. Add lines 10 through 16.
Enter the difference between lines 9 and 17.
If line 17 is more than line 9, enter the difference in parentheses or as a negative number with a minus sign.
Enter on line 19 the end-of-year amount from the balance sheet on the prior-year return.
Net assets or fund balances at end of year. Combine lines 18 through 20.[2]
A Form 990-EZ isn't complete without a proper signature.[2]
Tax-exempt organizations that are required to file electronically but don't are deemed to have failed to file the return.[2]
Note: All section 501(c)(3) organizations must attach a completed Schedule A.
36. 37a Enter amount of political expenditures, direct or indirect, as described in the instructions. 37b Did the organization file Form 1120-POL for this year?
Address change. Check this box if the organization changed its address and hasn't reported such a change on its most recently filed Form 990, 990-EZ, or 990-N, or in correspondence to the IRS.
Initial return. Check this box if this is the first time the organization is filing a Form 990-EZ and it hasn't previously filed a Form 990, 990-PF, 990-T, or 990-N.
Final return/terminated. Check this box if the organization has terminated its existence or ceased to be a section 501(a) or section 527 organization and is filing its final return as an exempt organization or section 4947(a)(1) trust.
An organization that checks this box because it has liquidated, terminated, ceased operations, dissolved, merged into another organization, or has had its exemption revoked during the tax year must also attach Schedule N (Form 990).
Amended return. Check this box if the organization previously filed a return with the IRS for the same tax year and is now filing another return for the same tax year to amend the previously filed return.
Application pending. Check this box if the organization either has filed a Form 1023, 1023-EZ, 1024, or 1024-A with the IRS and is awaiting a response, or claims tax-exempt status under section 501(a) but hasn't filed Form 1023, 1023-EZ, 1024, or 1024-A to be recognized as tax exempt by the IRS.
If this box is checked, the organization must complete all parts of Form 990-EZ and any required schedules.[2]
For a trust, the authorized trustee(s) must sign.
Generally, anyone who is paid to prepare the return must sign the return, list the preparer taxpayer identification number (PTIN), and fill in the other blanks in the Paid Preparer Use Only area.[2]
The return must be signed by the current president, vice president, treasurer, assistant treasurer, chief accounting officer, or other corporate officer (such as tax officer) who is authorized to sign as of the date this return is filed.[2]
File Form 990-EZ by the 15th day of the 5th month after the organization's accounting period ends (May 15 for a calendar-year filer).[2]
If you are filing a 2025 Form 990-EZ, you are required to file electronically.[2]
Under section 6652(c)(1)(A), a penalty of $25 a day, not to exceed the lesser of $13,000 or 5% of the gross receipts of the organization for the year, can be charged when a return is filed late, unless the organization can show that the late filing was due to reasonable cause. (checked October 28, 2026)[2]
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.
[1] Form 990-EZ (2025), Short Form Return of Organization Exempt From Income Tax, Internal Revenue Service (the Official source link on this page).
[2] 2025 Instructions for Form 990-EZ, Internal Revenue Service.