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When Is Form 990-N Due? Deadlines by Fiscal Year

A plain-English guide for small nonprofit treasurers and board members · Updated October 2026

If your nonprofit normally takes in $50,000 or less in gross receipts a year, the IRS asks for one short annual filing: Form 990-N, often called the e-Postcard. The single question most boards get wrong is when it's due — because the deadline moves with your fiscal year, not the calendar.

The rule: the 15th day of the 5th month

Form 990-N is due the 15th day of the 5th month after your accounting period (fiscal year) ends. That's the same timing rule the IRS uses for the full 990 and 990-EZ. There is no paper form and no fee to file it with the IRS directly.

So the deadline depends entirely on when your fiscal year closes. If you aren't sure, your fiscal year end is listed on your IRS determination letter and on your most recent filing.

2026 deadline for every fiscal-year-end month

Find the month your fiscal year ends in the left column; the right column is your filing deadline.

Fiscal year ends	Form 990-N is due
December 31	May 15
January 31	June 15
February 28/29	July 15
March 31	August 15
April 30	September 15
May 31	October 15
June 30	November 15
July 31	December 15
August 31	January 15
September 30	February 15
October 31	March 15
November 30	April 15

Most small nonprofits that use the calendar year (ending December 31) are due May 15. Organizations with a June 30 year end — common for groups tied to a school or program year — are due November 15. If the 15th lands on a weekend or legal holiday, the deadline moves to the next business day.

Not sure of your exact date? Use the free deadline checker → Enter your fiscal year end and it shows your next 990-N deadline in seconds.

Is there a penalty for filing late?

Here is the part that quietly causes trouble: the 990-N itself carries no late fee. Nothing stings when you miss it by a week or even a year. That is exactly why it slides.

The real risk isn't a penalty — it's revocation. Miss the 990-N three years in a row and the IRS automatically revokes your tax-exempt status, with no warning letter. At that point donations stop being deductible and getting reinstated costs a $275 IRS user fee plus months of paperwork. Here's exactly what happens if you miss it →

How to never miss the date again

You can file the 990-N yourself for free at IRS.gov — and if you'll reliably remember it every year, you should. The trouble is that the deadline is easy to forget in a busy year, and it resets the moment your treasurer changes.

That's the problem 990 Autopilot solves: you answer eight questions once, we e-file your 990-N now and automatically every year after, email you the official IRS acceptance record each time, and check in 45 days before each deadline. The filing happens even when your board turns over.

Set it once. Never miss it again.

We file your 990-N every year, automatically, and send you the IRS acceptance record. $29/year · everything included · cancel anytime.

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Common questions

What if my organization made more than $50,000?: If your gross receipts are normally over $50,000, you file Form 990-EZ or Form 990 instead of the 990-N, on the same 15th-day-of-the-5th-month schedule.
Can I file the 990-N early?: No. The IRS only accepts the e-Postcard after your fiscal year has ended. You cannot file for a year that isn't over yet.
Is there an extension for the 990-N?: No extensions apply to the 990-N. But because there is no late penalty, filing after the deadline still counts — what matters is not missing three consecutive years.
How do I know my fiscal year end?: It's on your IRS determination letter and your prior filings. If you've never changed it, it's whatever period you chose when you applied for tax-exempt status.

Check your deadline (free) · How to file Form 990-N · What happens if you miss it