This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for IRS Form 990 for the current year.
This document contains official instructions for IRS Form 990 , Return of Organization Exempt From Income Tax - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 990 (990-EZ) Schedule O is available for download through this link.
Q: What is IRS Form 990?
A: IRS Form 990 is a tax return form for organizations that are exempt from income tax.
Q: Who needs to file IRS Form 990?
A: Nonprofit organizations that are tax-exempt under section 501(c)(3) of the Internal Revenue Code need to file IRS Form 990.
Q: What information is required on IRS Form 990?
A: IRS Form 990 requires organizations to provide information about their finances, activities, governance, and other details.
Q: When is IRS Form 990 due?
A: IRS Form 990 is due on the 15th day of the 5th month after the end of the organization's fiscal year.
Q: Are there any penalties for not filing IRS Form 990?
A: Yes, there are penalties for not filing IRS Form 990 or filing it late. The penalties can vary depending on the size of the organization's revenue.
Q: Do I need to attach any additional documents with IRS Form 990?
A: Depending on the organization's specific situation, additional schedules and attachments may need to be included with IRS Form 990.
Instruction Details:
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