The short-form annual return, for organisations under $200,000 in gross receipts and under $500,000 in total assets.
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-EZ is the middle return in the series. An organisation qualifies when gross receipts are under $200,000 AND total assets are under $500,000 - both tests, not either. Cross either line and the full Form 990 applies for that year, which is why organisations near the boundary check their figures before assuming last year's form still fits.
Filing threshold: Gross receipts under $200,000 AND total assets under $500,000
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; automatic revocation after three consecutive years
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 | Revenue, expenses and changes in net assets |
| Part II | Balance sheet |
| Part III | Statement of programme service accomplishments |
| Part IV | Officers, directors, trustees and key employees |
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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.
Automatically print and mail recipient copies via USPS with delivery tracking (Lob API).
Recipients access forms instantly through a secure, token-authenticated online portal.
File corrections or void forms electronically - no manual IRS correspondence needed.
Both. Gross receipts under $200,000 and total assets under $500,000. Crossing either one moves you to the full Form 990.
Yes. Filing up is always allowed; filing down is not.
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