The full annual return for larger tax-exempt organisations - gross receipts of $200,000 or more, or total assets of $500,000 or more.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm 990 is the annual information return a tax-exempt organisation files about itself. Unlike everything else in this list, it is not a report of payments made to someone else; it is the organisation's own financial and governance disclosure, and it is public. Which return in the series an organisation files is decided by size: gross receipts of $200,000 or more, or total assets of $500,000 or more, means the full Form 990. Missing three consecutive years automatically revokes exempt status, which is the harshest automatic consequence attached to any information return.
Filing threshold: Gross receipts $200,000 or more, OR total assets $500,000 or more
Paper Filing
15th day of the 5th month after the tax year ends
Electronic Filing
15th day of the 5th month after the tax year ends
Recipient Copy
Not applicable - no recipient copy
Daily penalties that scale with gross receipts; exempt status is automatically revoked after three consecutive years of non-filing
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Part I | Summary of the year - revenue, expenses, net assets |
| Part III | Statement of programme service accomplishments |
| Part VI | Governance, management and disclosure policies |
| Part VII | Compensation of officers, directors, trustees and key employees |
| Part VIII-X | Revenue, functional expenses, and balance sheet |
| Schedules A-R | Attached according to the organisation's activities |
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File electronically through IRIS, or through FIRE until it closes on 19 November 2026. No paper, no postage, instant confirmation.
Verify taxpayer IDs before filing to avoid CP2100 notices and B-Notice requirements.
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File corrections or void forms electronically - no manual IRS correspondence needed.
By size. Gross receipts normally $50,000 or less means 990-N. Gross receipts under $200,000 and total assets under $500,000 means 990-EZ. At or above either of those figures means the full Form 990. Private foundations file 990-PF whatever their size.
Exempt status is revoked automatically after three consecutive years of non-filing. Getting it back means applying again and paying the fee, and the gap is public.
Yes. The return is a public document and is republished by several databases, which is why the governance and compensation sections attract the attention they do.
Yes. There is no nil exemption in this series - an inactive year is still a filing year, and three missed ones still revoke.
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