Find your Form 990 filing deadline
For a calendar tax year 2025, Forms 990, 990-EZ, 990-PF and 990-N are due Friday, May 15, 2026. If you file Form 8868 by then, Forms 990, 990-EZ and 990-PF are due Monday, November 16, 2026. For a tax year ending June 30, 2026, the return is due Monday, November 16, 2026. Other year ends follow the same rule: the 15th day of the 5th month after the tax year ends, or the next business day when that falls on a weekend or legal holiday.
Written for tax year 2025 returns · Updated October 26, 2026
How the deadline works
Start from the last day of your organization's tax year and count forward to the 15th day of the 5th month. For a tax year ending December 31, that's May 15. If that day is a Saturday, Sunday or legal holiday, the return is due the next business day.
Form 8868 generally gives you six more months to file Forms 990, 990-EZ and 990-PF, to the 15th day of the 11th month, with the same weekend and holiday rule. You must file it by the original due date, and it doesn't extend the time to pay tax. Form 990-N can't be extended.
Due dates for tax year 2025 returns
The general rule column shows the date before any adjustment. The last two columns give the actual dates for a tax year 2025 return, moved past weekends and legal holidays. A tax year 2025 return covers calendar year 2025, or a fiscal year that began in 2025.
| Tax year ends in | General rule | Tax year ends | Return due | With Form 8868 |
|---|---|---|---|---|
| December | May 15 | Dec 31, 2025 | May 15, 2026 | Nov 16, 2026 |
| January | June 15 | Jan 31, 2026 | Jun 15, 2026 | Dec 15, 2026 |
| February | July 15 | Feb 28, 2026 | Jul 15, 2026 | Jan 15, 2027 |
| March | August 15 | Mar 31, 2026 | Aug 17, 2026 | Feb 16, 2027 |
| April | September 15 | Apr 30, 2026 | Sep 15, 2026 | Mar 15, 2027 |
| May | October 15 | May 31, 2026 | Oct 15, 2026 | Apr 15, 2027 |
| June | November 15 | Jun 30, 2026 | Nov 16, 2026 | May 17, 2027 |
| July | December 15 | Jul 31, 2026 | Dec 15, 2026 | Jun 15, 2027 |
| August | January 15 | Aug 31, 2026 | Jan 15, 2027 | Jul 15, 2027 |
| September | February 15 | Sep 30, 2026 | Feb 16, 2027 | Aug 16, 2027 |
| October | March 15 | Oct 31, 2026 | Mar 15, 2027 | Sep 15, 2027 |
| November | April 15 | Nov 30, 2026 | Apr 15, 2027 | Oct 15, 2027 |
Missing the deadline
If you file after the due date, including any extension, the IRS can charge a daily penalty unless your organization shows reasonable cause. Three consecutive years without a required return or notice ends tax-exempt status. The late filing guide has the amounts and the IRS source.
Questions
When is Form 990 due?
Forms 990, 990-EZ, 990-N and 990-PF are due on the 15th day of the 5th month after the tax year ends. For a tax year ending in December, that's May 15. If May 15 falls on a weekend or legal holiday, the deadline moves to the next business day.
What if the Form 990 deadline falls on a weekend?
If the regular filing deadline falls on a Saturday, Sunday or legal holiday, it moves to the next business day. Count to the 15th day of the 5th month after your tax year ends, then check the calendar.
Can I get an extension for Form 990?
Yes. Filed on time, Form 8868 generally gives an automatic six-month extension of time to file Forms 990, 990-EZ and 990-PF. It doesn't extend the time to pay tax. The deadlines table shows the extended date for each year-end month. Form 990-N can't be extended, but it has no monetary penalty for filing late.
When is Form 990-PF due?
A private foundation's Form 990-PF is due on the 15th day of the 5th month after its tax year ends, like the other annual returns. For a calendar tax year 2025, that's Friday, May 15, 2026, or Monday, November 16, 2026 with Form 8868.
When is Form 990-EZ due?
Form 990-EZ has the same due date as Form 990: the 15th day of the 5th month after the tax year ends. For a calendar tax year 2025, that's Friday, May 15, 2026, or Monday, November 16, 2026 with Form 8868.
When is Form 990-N due?
Form 990-N is due on the 15th day of the 5th month after the tax year ends: Friday, May 15, 2026 for a calendar tax year 2025. It can't be extended, because Form 8868 doesn't apply to Form 990-N.
Can I get a second extension?
No. The IRS allows a single six-month extension for each return for a tax year. A calendar tax year 2025 return extended with Form 8868 is due Monday, November 16, 2026, and it can't be extended again.
Guides
- Form 990-N, 990-EZ or 990: which to fileThe three tests, what "normally $50,000" means, who must file Form 990 regardless, and who doesn't file at all.
- Form 990 for PTAs, PTOs and booster clubsWhether a unit under a state group exemption files its own return, which form, the July–June deadline, and the treasurer handover.
- Private foundation filing requirementsForm 990-PF, its deadline and extension, and the separate returns a foundation may owe.
- Who can file Form 990-NThe "normally $50,000 or less" test, what the e-Postcard asks for, and when it's due.
- Form 990-N filing problemsEIN not in IRS records, IRS sign-in, filing too early, late and prior-year notices, and checking a past filing.
- Form 8868 extensionsWhen Form 8868 extends an annual return, and why tax is still due on the original date.
- Late filing penaltiesThe daily penalty for a late return, reasonable cause, and the three-year revocation rule.