Form 990 vs. 990-N: Which One Does Your Nonprofit Need in 2025?

By JD Tax – Nonprofit Compliance and Filing Experts

If your nonprofit organization is tax-exempt, you’re required to file an annual return with the IRS—usually a version of Form 990. But which version should you file? At JD Tax, we help nonprofits choose the correct form, stay compliant, and avoid costly penalties. Here’s how to know which 990 applies to you in 2025.

1. Form 990-N: The e-Postcard

Also known as the electronic postcard, this simplified form is for organizations with gross receipts under $50,000. It’s submitted electronically and contains minimal information, such as the organization’s name, address, and EIN.

2. Form 990-EZ: For Small-to-Mid Sized Nonprofits

If your gross receipts are under $200,000 and total assets are under $500,000, you can file Form 990-EZ. It’s a shorter version of the full Form 990, but still requires detailed financial information.

3. Form 990: The Full Return

Organizations with gross receipts over $200,000 or assets over $500,000 must file the standard Form 990. It includes detailed disclosures on finances, governance, programs, and fundraising.

4. Filing Deadlines

Your Form 990 is due on the 15th day of the 5th month after your fiscal year ends. For calendar-year nonprofits, this means May 15. An automatic 6-month extension is available with Form 8868.

5. Why Filing Correctly Matters

Failure to file the correct version of Form 990 for three consecutive years will result in automatic revocation of tax-exempt status. Filing late can lead to penalties of $20 to $100 per day.

JD Tax Helps You File Right the First Time

Our nonprofit specialists ensure you file the right form, on time, with no errors. Focus on your mission—we’ll handle the compliance.