How to file form 990-ez electronically: a treasurer's guide

Last updated 2026-07-24

what is form 990 (and where does the 990-EZ fit)?

Form 990 is the annual information return most tax-exempt organizations file with the IRS. It's not a tax bill in the way a personal 1040 is. It's a public accountability document that reports your income, spending, program activities, and governance to the IRS and, effectively, to the world, since 990s become public record ^[1]. There are four versions, sized to your organization's money. The full Form 990 is for organizations with gross receipts of $200,000 or more, or total assets of $500,000 or more. Form 990-EZ is the middle option, for organizations with gross receipts under $200,000 and total assets under $500,000. Form 990-N (the e-Postcard) is for the smallest organizations, those with gross receipts normally $50,000 or less. Form 990-PF is for private foundations regardless of size ^[2]. Most booster clubs, PTOs, and youth sports leagues that have grown past the 990-N threshold but haven't hit six figures in assets end up filing the 990-EZ. It's more work than the 990-N postcard (which is just a handful of fields), but far less than the full 990, which asks for schedules on compensation, related organizations, and more. If you're not sure which form fits your group this year, our overview on form 990 and the plain-language breakdown of what counts as a 990 tax form walk through the size thresholds in more detail.

do you have to file form 990-ez electronically?

Yes. As of tax years beginning after July 1, 2019, Congress required electronic filing for the entire Form 990 series, and the IRS phased that in with transition relief for smaller filers on the 990-EZ. That relief has expired. The IRS's guidance on mandatory e-filing confirms that Form 990-EZ filers must use an authorized e-file provider for tax years ending July 31, 2021, and later ^[3]. The legal basis is the Taxpayer First Act of 2019, which amended the tax code to mandate electronic filing for exempt organizations "regardless of the number of returns the organization files" during the year, closing off the old paper-filing safe harbor for small nonprofits ^[4]. Practically, this means: if your fiscal year ends anytime in 2021 or later, paper 990-EZ filings are not an accepted option. The IRS will not process a mailed-in paper 990-EZ for those years. You must go through an e-file provider.

how do you actually file the 990-ez electronically?

You can't file directly on IRS.gov the way you can for Form 990-N. For the 990-EZ, the IRS requires you to go through an IRS-authorized e-file provider, meaning approved software or a transmitter service ^[3]. Here's the general path: 1. Get your EIN and prior-year return (if any) on hand. You'll need both for identity verification and to carry forward balance sheet numbers. 2. Choose an authorized e-file provider. The IRS keeps a list of approved software for exempt organizations on its Modernized e-File (MeF) provider list. Costs for small-nonprofit filing software commonly run somewhere in the $30 to $150 range depending on the vendor and whether you need multi-year support, though the IRS does not set or publish a standard price, so treat that as a market observation, not an official figure. 3. Enter your financial data: revenue by source, expenses by category, assets and liabilities at the start and end of the year, and program service accomplishments. 4. Complete any required schedules. Common ones for boosters and PTOs include Schedule A (public charity status) and Schedule O (supplemental narrative answers). 5. An authorized signer (usually the treasurer or board president) signs electronically, typically via a PIN or e-signature process built into the software. 6. Submit through the provider's transmission to the IRS and keep the confirmation/acceptance record. That confirmation is your proof of timely filing if anything is ever questioned. If your group has never filed anything other than the 990-N e-Postcard, jumping to the 990-EZ can feel like a big step up. It is more form, but it's still built for volunteers, not accountants.

what does a treasurer do to prepare for a 990-ez filing?

What does a treasurer do, day to day, that eventually turns into a 990-EZ filing? Mostly: keep clean, categorized records all year so the return is a summary job, not a reconstruction project. A treasurer's core recurring tasks include depositing and recording all income (dues, concession sales, sponsorships, fundraiser proceeds), tracking expenses by category, reconciling the bank statement monthly, keeping receipts and check requests organized, and preparing a simple profit-and-loss statement the board can review. None of this is the 990-EZ itself, but all of it feeds directly into it. What does a treasurer of a club do specifically in the two or three months before a 990-EZ is due? Typically: pull the full-year income and expense report, reconcile it against bank statements, tally total assets and liabilities as of year-end, gather board member names and any compensation info, and note any major program accomplishments in plain language (the IRS wants a few sentences describing what the organization actually did, more than numbers). If you took over mid-year and the prior treasurer's records are thin, that reconstruction work is the real time cost, not the form itself. Budget extra weeks, not days, if you're starting from a shoebox of receipts.

what is a treasurer, and what does that role actually cover?

A treasurer is the officer responsible for an organization's money: tracking it, reporting on it, and making sure it's spent and recorded the way the bylaws and the board intend. For a small nonprofit like a booster club or PTO, that usually means the treasurer is also the bookkeeper, the budget-builder, and the person who signs off on the annual IRS filing, all rolled into one volunteer role. What do treasurers do that's different from a board president or secretary? The president runs meetings and represents the organization publicly; the secretary keeps minutes and records; the treasurer owns the financial narrative, meaning the numbers have to tie out and someone has to be able to explain them if a parent, school administrator, or the IRS asks. What a treasurer does, concretely, across a typical year: opens and reconciles the bank account, approves or processes reimbursements, tracks restricted funds (like money raised for a specific trip or piece of equipment), prepares financial reports for board meetings, and files the annual IRS return, whether that's the 990-N, 990-EZ, or full 990. What does a treasurer do in a club that's smaller and less formal, like a rec-league parent group? Often the exact same list, just at a smaller scale, and often with less institutional memory, since these roles turn over every year or two as kids age out of the program.

what happens if you miss the 990-ez deadline?

The 990-EZ is due by the 15th day of the 5th month after your organization's fiscal year ends. For a calendar-year filer (fiscal year ending December 31), that's May 15 ^[5]. If May 15 falls on a weekend or holiday, the deadline shifts to the next business day. You can request a six-month extension using Form 8868, which is automatic (no explanation required) if filed by the original due date ^[5]. That pushes a May 15 deadline to November 15. Miss the deadline entirely, with no extension, and the real danger isn't a penalty notice at first. It's silence, followed by automatic revocation. Section 6033(j) of the tax code requires the IRS to revoke the tax-exempt status of any organization that fails to file a required return or notice for three consecutive years ^[6]. There's no warning letter that says "this is your last chance." The revocation is automatic by statute once year three's deadline passes unfiled. Late-filing penalties for organizations required to file 990-EZ (as opposed to the 990-N, which has no dollar penalty) can run $20 a day, capped at the lesser of $10,500 or 5% of gross receipts for the year, per the instructions the IRS publishes for Form 990-EZ; confirm current-year figures with the IRS since these amounts are inflation-adjusted and change periodically.

what if your booster club already lost its tax-exempt status?

If you're reading this because your club's name showed up on the IRS Auto-Revocation List, you're not alone, and it's fixable, just not instant. The IRS publishes this list specifically because 6033(j) revocations happen automatically and organizations often don't find out until a bank, grant funder, or school district asks for proof of exempt status ^[6]. The fix is reinstatement, filed with Form 1023 (or 1023-EZ if eligible) along with all the delinquent 990s you missed. The IRS offers streamlined retroactive reinstatement for organizations that have never had their exemption revoked before and that apply within 15 months of the revocation date or the date the organization appeared on the Auto-Revocation List, whichever is later, under Revenue Procedure 2014-11 . Miss that window and reinstatement is still possible, just under a different, more document-heavy procedure. During the gap between revocation and reinstatement, donations to your organization are not tax-deductible for donors, which is a real problem if you rely on parent and sponsor donations. This is exactly why staying current on 990-N or 990-EZ filings, boring as it sounds, matters more than almost anything else a volunteer treasurer does.

990-ez vs 990-n vs full 990: which one do you actually file?

Form	Who files it	Gross receipts threshold	Filing method	Typical prep time
990-N (e-Postcard)	Smallest orgs	Normally $50,000 or less [2]	Free, direct on IRS.gov	5-10 minutes
990-EZ	Mid-size orgs	Gross receipts under $200,000 AND total assets under $500,000 [2]	Must e-file via authorized provider [3]	1-4 hours
Form 990 (full)	Larger orgs	Gross receipts $200,000+ OR total assets $500,000+ [2]	Must e-file via authorized provider	Days, often with outside help
990-PF	Private foundations	Any size	Must e-file	Days, usually with a preparer	A quick gut-check: if your booster club runs a single big fundraiser and a few concession stands, you're probably in 990-N or 990-EZ territory. If you've got a paid part-time coordinator, own equipment worth real money, or run a facility, check the asset threshold carefully, since it's the total assets test, more than income, that can bump you up to the full 990. Our guides to 990n and form 990-n go deeper on the smallest-org path if that's actually where you land this year.

what information do you need before you start the 990-ez?

Have these ready before you open any e-file software, because hunting for them mid-filing is where most volunteer treasurers lose an evening: - Your organization's EIN (not a personal Social Security number)

• Legal name and any "doing business as" name, matching IRS records exactly
• Fiscal year start and end dates
• Total revenue broken into categories: contributions/gifts, program service revenue, membership dues, investment income, fundraising event revenue (gross and net), gaming/raffle income if applicable
• Total expenses broken into categories: grants, benefits paid to members, salaries (if any), professional fees, other expenses
• Total assets and liabilities at the start and end of the year (a simple balance sheet)
• Names, titles, and average hours per week for officers, directors, and trustees (compensation amounts too, if any is paid)
• A short written description of your organization's main program accomplishments for the year
• Whether you engage in raffles, bingo, or other gaming, which can trigger Schedule G If any of these categories are fuzzy because the books weren't kept cleanly during the year, that's a bookkeeping problem to fix going forward, not something the 990-EZ itself will paper over. The form assumes decent records exist. This is one area where our State-Personalized Treasurer Kit helps, since it's a one-time $99 packet built around your state's specific reporting expectations so a first-time treasurer isn't guessing at categories from scratch.

can a volunteer treasurer really file this alone, or do you need a cpa?

Plenty of volunteer treasurers file the 990-EZ themselves using commercial e-file software, and the form is designed with that in mind: it's shorter and more plain-language than the full 990. If your books are clean, categorized, and reconciled monthly, a first-time 990-EZ filing realistically takes an evening, not a week. Where it gets genuinely harder: if you have unrelated business income, complex related-party transactions, significant compensation to pay staff, or gaming/raffle revenue that needs Schedule G, get a CPA or an enrolled agent involved, at least for a review pass. The cost of a bad filing (or a missed filing that triggers revocation) is far higher than a one-time consult fee. This article and BoosterLedger generally are not a substitute for an accountant or attorney. Nothing here is tax or legal advice, and nothing guarantees your organization will retain or regain tax-exempt status; confirm your specific filing obligations with the IRS and, for any state charitable registration or raffle licensing questions, with your state charity office or attorney general.

how does the 990-ez connect to your state charity registration?

Filing your federal 990-EZ doesn't automatically satisfy state requirements. Most states with charitable solicitation laws require a separate annual registration or renewal, and many accept your federal 990/990-EZ as an attachment rather than requiring a whole separate financial report. Requirements vary widely by state; some require registration only above certain revenue thresholds, some exempt PTOs and booster clubs affiliated with schools, and some don't. Confirm the exact rule for your state with your state charity office or attorney general's charitable registration division before assuming your federal filing is enough on its own. If your club also runs raffles as part of its fundraising, that typically triggers a separate state gaming or charitable gaming license application, often annual, and often with its own reporting requirements after the event. That's a different filing track entirely from the IRS 990 series, and it's worth checking your state's specific raffle statute rather than assuming national rules apply.

Frequently asked questions

What does a treasurer do in a booster club or PTO?

A treasurer tracks all incoming and outgoing money, reconciles the bank account, keeps receipts and records organized, reports finances to the board, and files the required annual IRS return (990-N, 990-EZ, or full 990 depending on size). In many small organizations, the treasurer is also the only person who fully understands the books.

What is Form 990 in plain language?

Form 990 is the annual public information return the IRS requires most tax-exempt organizations to file. It reports income, expenses, assets, and program activities. It's not a tax bill; it's a transparency document, and completed 990s become public record that anyone can look up.

What is a 990 tax form used for?

It's used by the IRS to confirm a tax-exempt organization is still operating within the rules of its exemption, and by the public (donors, grant funders, journalists) to see how a nonprofit raises and spends money. Failing to file it for three consecutive years triggers automatic loss of tax-exempt status under Internal Revenue Code section 6033(j).

Can I still file Form 990-EZ on paper?

No, not for tax years ending in 2021 or later. The IRS requires electronic filing for the entire Form 990 series following the Taxpayer First Act of 2019, with the 990-EZ transition fully in effect for tax years ending July 31, 2021 and after. Paper 990-EZ returns for those years aren't processed.

How much does it cost to e-file Form 990-EZ?

The IRS doesn't charge a filing fee, but it also doesn't offer free 990-EZ e-filing directly the way it does for the 990-N. You pay a third-party authorized e-file provider, typically somewhere in the $30 to $150 range for small-organization software, though exact pricing is set by each vendor, not the IRS.

What's the deadline to file Form 990-EZ?

It's due the 15th day of the 5th month after your fiscal year ends. For calendar-year organizations, that's May 15. You can get an automatic six-month extension by filing Form 8868 before the original deadline, pushing it to November 15.

What happens if a booster club never files a 990-EZ or 990-N?

After three consecutive years of not filing, the IRS automatically revokes the organization's tax-exempt status under Internal Revenue Code section 6033(j). There's no warning letter; it happens by operation of law. The organization then appears on the IRS Auto-Revocation List, and donor contributions stop being tax-deductible until it's reinstated.

How do you get tax-exempt status back after automatic revocation?

You file Form 1023 (or 1023-EZ if eligible) for reinstatement, along with any delinquent 990 returns. If you apply within 15 months of the revocation date, streamlined retroactive reinstatement under Revenue Procedure 2014-11 can restore your exemption back to the original revocation date, avoiding a gap in exempt status.

Is Form 990-EZ the same as Form 990-N?

No. Form 990-N is a free, five-field e-Postcard for organizations with gross receipts normally $50,000 or less. Form 990-EZ is a fuller return, required for organizations with gross receipts under $200,000 and total assets under $500,000, and it must be filed through an authorized e-file provider, not directly on IRS.gov.

What does a club treasurer do that a president doesn't?

The president runs meetings and represents the group publicly; the treasurer owns the money story. That means bank reconciliation, expense tracking, budget reports for the board, and being the person who can explain any dollar amount if a parent, sponsor, or the IRS ever asks a question about it.

Do you need a CPA to file Form 990-EZ?

Not necessarily. Many volunteer treasurers file it themselves through e-file software if their books are clean and categorized. Get professional help if you have paid staff, unrelated business income, or gaming/raffle revenue requiring Schedule G, since mistakes there are costlier to fix than a one-time consult fee.

Does filing the federal 990-EZ satisfy state charity registration too?

Not automatically. Most states with charitable solicitation laws require a separate state registration or renewal, though many let you attach your federal 990/990-EZ instead of a separate financial report. Confirm your state's specific rule with your state charity office or attorney general's office.

Sources

1. IRS, "Annual Electronic Filing Requirement for Small Exempt Organizations (Form 990-N)": 990-N is for organizations with gross receipts normally $50,000 or less; 990-EZ and full 990 thresholds
2. IRS, "E-file for Charities and Non-Profits": Form 990-EZ must be e-filed through authorized providers for tax years ending July 31, 2021 and later
3. Taxpayer First Act of 2019, Pub. L. 116-25, Sec. 3101: Congress mandated electronic filing for the Form 990 series regardless of number of returns filed
4. IRS, Instructions for Form 990-EZ: Filing deadline is 15th day of 5th month after fiscal year end; extension via Form 8868; late penalty structure
5. IRS, "Automatic Revocation of Exemption": Failure to file for three consecutive years results in automatic revocation of tax-exempt status under IRC 6033(j)
6. IRS Revenue Procedure 2014-11: Streamlined retroactive reinstatement is available if application is filed within 15 months of revocation