Heading, items A to L
Tax year, name, EIN, address, boxes such as initial, final, amended return and application pending, accounting method, tax-exempt status, form of organization, and the line L gross receipts figure.
990-EZ
Short Form Return of Organization Exempt From Income Tax
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 325
- Pages
- 4
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 990-EZ: Short Form Return of Organization Exempt From Income Tax
Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, is an annual information return. The IRS says tax-exempt organizations, nonexempt charitable trusts and section 527 political organizations file it to provide the information required by section 6033. The form covers organizations under section 501(c), 527 or 4947(a)(1), except private foundations.
The instructions say Form 990-EZ can be filed by organizations with gross receipts of less than $200,000 and total assets of less than $500,000 at the end of their tax year. Line L of the form repeats the test: if gross receipts are $200,000 or more, or total assets are $500,000 or more, file Form 990 instead. The return is open to public inspection, and the form says "Do not enter social security numbers on this form, as it may be made public."
This page covers the 2025 form. You can fill it out free in your browser on this page and download the result without an account.
What's on Form 990-EZ
Part I: Revenue, expenses and net assets
Lines 1 to 21: contributions, program service revenue, dues, investment income, asset sales, gaming and fundraising events, inventory sales, expenses by type and the change in net assets.
Part II: Balance sheets
Lines 22 to 27 for cash, savings and investments, land and buildings, other assets, total assets, total liabilities and net assets, at the beginning and end of the year.
Parts III and IV: programs and leaders
The primary exempt purpose and the three largest program services by expense, then each officer, director, trustee and key employee with hours, compensation and benefits.
Part V: Other information
Yes or no questions on lines 33 to 46 about new activities, governing document changes, unrelated business income, political expenditures, loans to insiders, foreign accounts and controlled entities.
Part VI: Section 501(c)(3) organizations only
Lines 47 to 52 on lobbying, schools and transfers, tables of employees and independent contractors paid more than $100,000, and the Schedule A question.
The instructions say all filers complete Parts I through V. Part VI is for section 501(c)(3) organizations and section 4947(a)(1) trusts.
How to fill out Form 990-EZ
- 1
Complete the heading
Enter the tax year, name, EIN and address, and check the boxes in item B that apply. The instructions say an organization whose exemption application is pending checks "Application pending".
- 2
Part I
Report revenue and expenses separately. The form says to attach Schedule G when gaming income, or fundraising income plus contributions, exceeds $15,000.
- 3
Part II
Enter balances for the beginning and end of the year. The form says line 27 of column (B) must agree with line 21.
- 4
Parts III and IV
State the primary exempt purpose and describe the three largest program services. List each officer, director, trustee and key employee even if not compensated.
- 5
Parts V and VI
Answer each question and attach the schedules the answers point to, such as Schedule C, L, N or O. Line 52 notes that all section 501(c)(3) organizations attach a completed Schedule A.
- 6
Sign and file
An authorized officer signs and dates the return, and a paid preparer completes the Paid Preparer Use Only area. Schedules go after the core form in alphabetical order.
The Instructions for Form 990-EZ give line-by-line directions. These steps follow the order of the form.
Why fill Form 990-EZ on indox
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When and how to file, and penalties
Due date
The instructions say to file by the 15th day of the 5th month after the organization's accounting period ends (May 15 for a calendar-year filer).
Electronic filing
The instructions say a 2025 Form 990-EZ is required to be filed electronically. Paper filing applies only to older years that can no longer be e-filed.
Extension
Form 8868 requests an automatic extension of time to file, the instructions say.
Late filing penalty
The instructions list $25 a day, not to exceed the lesser of $13,000 or 5% of gross receipts. Organizations with gross receipts exceeding $1,309,500 face $130 a day, up to $65,000 for any one return.
Public inspection
The completed return and its schedules are generally available for public inspection, with special rules for Schedule B (Form 990). The instructions say not to include social security numbers.
Three years of nonfiling
The instructions say an organization that fails to file an annual return or notice for 3 consecutive years has its tax-exempt status automatically revoked.
Related forms
990
Return of Organization Exempt From Income Tax
1,075 fields, 12 pages
990
Public Charity Status and Public Support
454 fields, 8 pages
990 Sch. B
Schedule of Contributors
201 fields, 4 pages
990 Sch. O
Supplemental Information to Form 990 or 990-EZ
3 fields, 1 page
8868
Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans
47 fields, 2 pages
990-T
Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
128 fields, 2 pages
Who files Form 990-EZ?
The return is filed by the organization, not by an individual. The instructions say an authorized officer signs it, or the authorized trustee for a trust.
Official sources and the blank
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Questions about Form 990-EZ
Who can file Form 990-EZ instead of Form 990?
The instructions say an organization with gross receipts less than $200,000 and total assets at the end of the year less than $500,000 can file Form 990-EZ, with exceptions for some organization types that file Form 990.
Can Form 990-EZ be filed on paper?
Not for 2025. The instructions say a 2025 Form 990-EZ is required to be filed electronically. A return for a prior year that can no longer be e-filed is paper filed.
When is Form 990-EZ due?
By the 15th day of the 5th month after the accounting period ends, which is May 15 for a calendar-year filer. Form 8868 requests an automatic extension.
Is Form 990-EZ made public?
Yes. The form is marked Open to Public Inspection, and it says not to enter social security numbers because it may be made public.
Who signs Form 990-EZ?
The instructions name the current president, vice president, treasurer, assistant treasurer, chief accounting officer or other authorized corporate officer. For a trust, the authorized trustee signs.
What if the organization's gross receipts are normally $50,000 or less?
The instructions say such an organization submits Form 990-N if it does not file Form 990 or 990-EZ. One that chooses Form 990-EZ files a complete return.
Does a section 501(c)(3) organization attach Schedule A?
Yes. Line 52 of the form notes that all section 501(c)(3) organizations attach a completed Schedule A.