Exempt Organizations Income Tax Return (990 or 990-PF)
When: Due the 15th day of the 5th month after an organization's accounting period ends. Thus, if a nonprofit's fiscal year ends on December 31st, its 990 will be due May 15th of the following year. If the fiscal year ends on June 30th, the 990 due date is November 15th.
More Information:
Exempt organizations can obtain an automatic three-month extension by submitting Form 8868 to the IRS. The organization can often obtain another three-month extension by submitting a second Form 8868.
The following organizations are not required to file a Form 990 or 990-EZ:
- Organizations with annual incomes of $25,000 or less
- Most faith-based organizations, regardless of size
- Subsidiary organizations whose parent organization or national headquarters files a 990 for the entire organization
- Nonprofits that have not applied to the IRS for exemption from federal income tax
Every private foundation, however, must file a Form 990-PF, regardless of its size. Most other nonprofits that (a) have incomes of more than $25,000; (b) are tax exempt under Section 501(c), 527, or 4947(a)(1) of the U.S. tax code; and (c) do not fall into the categories listed above must file a 990 or 990-EZ.
1099 Statements Must Be Sent To Recipients
When: January 31st, or the first business day following January 31st
W-2 Copies Must Be Sent To Employees
When: January 31st, or the first business day following January 31st
1099 Statements And Summaries Must Be Sent To IRS (Unless Filed Electronically)
When: The last day of February (28th or 29th), or the first busiensss day following the last day of February
Electronically Filed (Not Magnetic Media) 1098, 1099, Or W-2Gs Must Be Sent To IRS
When: The first business day of April
IN Personal Property Tax Return Or Extension Is Due
When: May 15th, or the first business day following May 15th
Employee Benefit Annual Return/Report (5500) Or Extension (5558) Is Due
When: Due the last day of the seventh month following the end of the plan year (July 31st for calendar year-end plans)
More information:
An extension of up to two and one-half months may be granted by filing Form 5558 by the original 5500 due date.
Plans eligible to file Form 5500-EZ are automatically granted an extension for filing Form 5500-EZ until the extended due date of the employer's Federal income tax return, provided certain conditions are met. Please refer to the IRS Instructions for Form 5500-EZ for details.