Form 990 preparation and e-filing

The full Form 990 is the annual return for organizations with gross receipts (everything taken in during the year, before expenses) of $200,000 or more, or total assets of $500,000 or more at year end. Sponsoring organizations of donor-advised funds file it at any size. It runs to twelve parts plus schedules, and donors, grantmakers and regulators read it.

We prepare it for organizations of every size, from a youth services group filing its first full 990 to an established agency with an audit. Not sure which return you owe? Try our which-form tool.

What's included

• A starting review of last year's return and your current financial statements.
• All twelve parts, answered completely. An incomplete return can be penalized like a late one.
• Every schedule Part IV calls for, including Schedule O, which every filer needs.
• Schedule A for 501(c)(3) public charities: the five-year public support calculation, usually the 33⅓% test.
• Schedule B for contributors of $5,000 or more (or more than 2% of contributions under the special rule), prepared in two versions: the full IRS copy and a redacted public copy.
• Part VI governance: board size and independence, conflict-of-interest, whistleblower and document-retention policies, and how the return was reviewed.
• Part VII compensation: officers, directors and trustees, key employees with more than $150,000 of reportable compensation, and the five highest-paid employees and independent contractors over $100,000, with Schedule J where required.
• Reconciliation to your financial statements across Parts VIII to XI, with the Schedule D reconciliations when you have audited statements.
• Help with Part III, the program story donors read first.
• A board review package: what changed, what the public will see and the governance questions your board should be able to answer.
• A Form 8868 extension if the books aren't ready by the due date.
• E-filing, the IRS acceptance and a public-inspection copy for your records.

What we need from you

Your tailored list usually includes:

• Last year's Form 990 with all schedules, and your IRS determination letter
• Year-end financial statements, plus the audit or review report if you have one
• A trial balance or general ledger detail, and how you split expenses among programs, management and fundraising
• Officers, directors, trustees and key employees, with average weekly hours, compensation and benefits; Forms W-2 and 1099-NEC for anyone near the reporting thresholds
• A contributor list with names, addresses and amounts, and grants received
• Five years of support figures for Schedule A (last year's Schedule A covers most of it)
• Program descriptions, accomplishments and people served
• Your conflict-of-interest, whistleblower and document-retention policies, bylaw changes and board minutes
• Any transactions with board members, staff or their families, and any related organizations
• Grants paid, fundraising events, lobbying, noncash gifts and foreign accounts, if any

How it works

1. Short consultation about your organization, fiscal year and filing history.
2. Fixed quote and checklist. Nothing starts until you approve.
3. Preparation of the return and its schedules, with Form 8868 filed if anything is still missing near the deadline.
4. Review with you. We walk through the draft and flag anything the public or your board will notice.
5. Board review. You share the board review package and the return with your governing body; Part VI asks whether you did.
6. Your signature. An authorized officer signs Form 8879-TE electronically. We cannot sign on your behalf.
7. E-filed and confirmed, with the IRS acceptance and a public-inspection copy.

Deadlines to know

The Form 990 is due on the 15th day of the 5th month after your year ends: May 15 for a calendar year, moved to the next business day if that date falls on a weekend or legal holiday. Form 8868, filed by that date, gives one automatic six-month extension. A calendar-2025 return extended from May 15, 2026 is due Monday, November 16, 2026, because November 15 is a Sunday.

For returns required to be filed in 2026, late or incomplete returns cost $25 a day (up to the lesser of $13,000 or 5% of gross receipts), or $130 a day up to $65,000 for organizations with gross receipts over $1,309,500. See due dates and extensions, the due date calculator and late-filing penalties.

When this gets more complex

• Close to the public support line. Failing the test two years in a row can turn a public charity into a private foundation. See the Schedule A guide.
• Compensation and insiders. Pay above $150,000, loans to officers or business with a board member's company bring Schedules J and L, which readers study closely.
• Related organizations. Parents, subsidiaries and supporting organizations go on Schedule R.
• Unrelated business income of $1,000 or more needs a separate Form 990-T.
• Missed prior years. See late returns and reinstatement.
• State renewals that attach the 990: see state charity registration.

990IRS.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.