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990-N deadline and late filing penalties

Find your due date, understand the risk of missing multiple years, and set up a simple process to stay compliant.

When is the 990-N due?

Form 990-N is due on the 15th day of the 5th month after the end of your nonprofit’s tax year. (Example: If your tax year ends December 31, your 990-N is due May 15.)

What happens if you don’t file?

The biggest risk isn’t a one-time mistake — it’s missing filings repeatedly.

Automatic revocation risk
Missing required annual returns for three consecutive years can lead to automatic revocation of tax-exempt status.

How to stay compliant

  • File every year (even if revenue is low)
  • Save submission confirmations with your records
  • Set an annual reminder based on your tax year-end date
  • Review which form you must file each year (990-N vs 990-EZ vs 990)
Practical tip
Create a shared “Annual Filing” folder and store each year’s confirmation so board members can find it quickly.
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