D. When, Where, and How To File

File Form 990-EZ by the 15th day of the 5th month after the organization's accounting period ends (May 15 for a calendar-year filer). If the due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. A business day is any day that isn’t a Saturday, Sunday, or legal holiday.

If the organization is liquidated, dissolved, or terminated, file the return by the 15th day of the 5th month after liquidation, dissolution, or termination.

If the return isn’t filed by the due date (including any extension granted), attach a statement giving the reason(s) for not filing on time.

Required electronic filing. If you are filing a 2025 Form 990-EZ, you are required to file electronically. Electronic filing is only available for the current tax year and 2 prior tax periods. If the return you are attempting to file is for a prior year, you must instead paper file the return regardless of the current e-file requirement. As of December 26, 2023, the IRS will no longer accept electronically filed returns for years 2020 and older.

2025 Instructions for Form 990-EZ 5

When paper filing an older tax year, such as 2020, write at the top of the return, “The IRS no longer accepts electronic filing of the tax year 2020 returns after December 26, 2023.”

For additional information on the electronic filing requirement, including information about when electronic filing ceases to be available for a given year, visit IRS.gov/EOefile .