Form 990-EZ for Nonprofits

By: Alec Hollingsworth

Updated:

October 21, 2026

DEFINITION:

Form 990-EZ is the IRS short-form annual information return that many smaller tax-exempt organizations file to report their finances and activities.

‍

Tax-exempt organizations, certain nonexempt charitable trusts, and section 527 political organizations file Form 990-EZ to meet the reporting requirements of Internal Revenue Code section 6033. It covers your organization's finances, programs, and governance in a shorter format than the full Form 990.

‍

Under current IRS guidance, organizations generally may file Form 990-EZ when gross receipts are less than $200,000 and total assets are less than $500,000. Organizations with gross receipts of $200,000 or more, or total assets of $500,000 or more, generally file the full Form 990, and organizations with gross receipts normally $50,000 or less may file Form 990-N (e-Postcard) instead.

‍

Form 990-EZ is due by the 15th day of the fifth month after your accounting period ends (May 15 for calendar-year filers). Like other Form 990 series returns, it supports public transparency for donors, boards, and regulators. Your CPA or tax advisor can help you confirm which return fits your organization.

Key Takeaways

A short-form annual IRS return for many smaller tax-exempt organizations.
Generally available when gross receipts are under $200,000 and total assets are under $500,000.
Due the 15th day of the fifth month after year-end (May 15 for calendar-year filers).
Supports transparency and ongoing tax-exempt compliance.

Why It Matters

Filing Form 990-EZ correctly and on time helps you stay compliant, protect your tax-exempt status, and share transparent financial information with donors and other stakeholders.

Real World Example

A community arts nonprofit ends its calendar year with $175,000 in gross receipts and $320,000 in total assets. Because both figures fall under the IRS thresholds for Form 990-EZ, the treasurer gathers the year's Statement of Activities, Statement of Financial Position, and program descriptions, then works with the organization's tax preparer to file Form 990-EZ by May 15. Because contributions and functional expenses were coded consistently all year, the return ties back to the books without last-minute rework.

How Aplos Helps

Aplos 990 tags help you organize your books for Form 990 reporting all year long, so filing season involves less scrambling.

‍

You can map accounts and donation purposes to Form 990 categories and choose the right 990 tag as you enter income and expense transactions. When it's time to prepare your return, the Form 990 Revenue, Form 990 Expense, Transaction List by 990 Tag, and Missing 990 Transaction List reports help you pull together the numbers you need and catch anything that hasn't been tagged.

‍

The Aplos Academy guide to completing your 990 offers more tips, and your tax professional remains your best resource for deciding which lines and schedules apply to your organization.

Frequently Asked Questions

Who generally files Form 990-EZ?

Under current IRS guidance, tax-exempt organizations with gross receipts less than $200,000 and total assets less than $500,000 generally may file Form 990-EZ, or they may choose to file the full Form 990. Confirm the rules for your tax year on IRS.gov or with your tax advisor.

When is Form 990-EZ due?

By the 15th day of the fifth month after your accounting period ends (May 15 for calendar-year organizations). If that date falls on a weekend or legal holiday, the deadline moves to the next business day.

How is Form 990-EZ different from Form 990-N?

Form 990-N (e-Postcard) is generally for organizations with gross receipts normally $50,000 or less. Form 990-EZ is a more detailed short-form return for organizations above the 990-N threshold but below the full Form 990 thresholds.

Does Aplos file Form 990-EZ for my organization?

Aplos helps you gather and organize the financial data behind your return with 990 tags and reports. Work with your tax professional to prepare and file the return itself.

Form 990-EZ