Form 990-EZ Filing Checklist for Tax Year 2025
Uniqueness Statement
The 2025 Form 990-EZ reflects minor adjustments to penalty and dues amounts, as per the updated IRS Fee Schedules; no structural redesigns were made. Organizations are required to file electronically under the Taxpayer First Act. However, instructions remain largely consistent with prior-year guidance, with clarifications on section 481(a) adjustments for accounting method changes and expanded disclosure requirements on Part V compliance questions.
For 2025, all organizations filing Form 990-EZ must comply with electronic filing mandates, ensuring proper use of IRS-approved software or online platforms for submission. The 2025 edition retains the same fundamental structure as prior years, with updated dollar thresholds for penalties and fees, and enhanced guidance on reporting accounting method changes and controlled entity transactions.
Applicable 2025 Tax-Year Programs
No stimulus reconciliation, energy credits, or year-specific above-the-line deductions apply to Form 990-EZ for 2025. Organizations must confirm that they meet the gross receipts (below $200,000) and total assets (below $500,000) thresholds before filing this short form; exceeding either threshold requires the use of Form 990 instead. For 2025, organizations choosing the Form 990-N e-Postcard must have gross receipts of $50,000 or less. Those exceeding $50,000 but under $200,000 may file Form 990-EZ if their assets are under $500,000.
This form addresses nonprofit tax-exempt organization reporting only; stimulus, tax credit, and income-related provisions apply exclusively to individual and business income tax returns. Organizations filing for tax year 2025 must comply with standard exempt-organization reporting requirements, including the disclosure of unrelated business income, political activities, governance practices, and transactions with controlled entities.
Ten-Step Filing Checklist for 2025 Form 990-EZ
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
1. Verify Organization Qualifies
Confirm gross receipts are less than $200,000 AND total assets are less than $500,000 at year-end (line 25, column B). Sponsoring organizations of donor-advised funds, hospital operators, Section 501 (c) (3) health insurers, and controlling organizations with fund transfers to controlled entities must file Form 990 instead.
Private foundations must file Form 990-PF, not Form 990-EZ. For 2025, organizations meeting or exceeding either the $200,000 gross receipts threshold or the $500,000 total assets threshold are required to file Form 990. Exclude private foundations, donor-advised fund sponsors, hospitals, section 501(c)(29) health insurers, and controlling entities under 512(b)(13) with transfers to controlled entities.
2. Gather Federal Employer Identification Number (EIN) and Organization Information
Collect the federal employer identification number (EIN), organization name, principal address, and principal officer name and phone number for heading completion. Identify entity classification: 501(c)(3), other 501(c) subsection, 527 political organization, or 4947(a)(1) nonexempt charitable trust. If 501(c)(3), prepare to complete Part VI, questions 46 through 49b and 52, and complete the tables for lines 50 and 51, and attach Schedule A (Public Charity Status and Public Support). For 2025, verify the organization's legal name, EIN, beginning and ending tax year dates, and Form 990-EZ 2025 version are correct and match all schedules.
3. Complete Part I (Revenue, Expenses, Changes in Net Assets)
Report lines 1 through 21 are required for all filers. Report contributions/gifts (line 1), program service revenue (line 2), investment income (line 4), and gain/loss on asset sales (line 5c); calculate total revenue (line 9) and total expenses (line 17). Ensure Forms 1099-INT, 1099-DIV, and capital gains/losses records are available for investment income (line 4) and sale of assets (line 5c).
Report expenses on lines 10 through 16: grants and similar amounts (line 10), benefits to members (line 11), salaries and employee benefits (line 12), professional fees (line 13), occupancy, rent, utilities, and maintenance (line 14), printing, postage, and shipping (line 15), and other expenses (line 16). Sum lines 10 through 16 to line 17, total expenses. Subtract line 17 from line 9 to calculate line 18, the excess or deficit for the year. Add line 18 to line 19 (net assets at beginning of year) to determine line 21 (net assets at end of year).
4. Complete Part II (Balance Sheet)
Enter beginning-of-year values in column (A) and end-of-year values in column (B) for lines 22 through 27. Line 25 column (B) determines whether 990-EZ eligibility is maintained. Report cash, savings, and investments (line 22), land and buildings (line 23), and other assets described in Schedule O (line 24). Calculate total assets (line 25) by summing lines 22–24 for each column. Identify and describe all liabilities in Schedule O (line 26).
Calculate net assets (line 27) as line 25 minus line 26 for each column. Verify line 27 column B equals Part I, line 21 (net assets at end of year). For 2025, apply a consistent accounting method (cash, accrual, or other specified method) throughout the tax year. Ensure the balance sheet reconciles with the audited financial statements if the organization is required to submit audited financial statements.
5. Complete Part III (Statement of Program Service Accomplishments)
Describe three primary programs in lines 28a through 31a; enter corresponding expenses on lines 28b through 31b. Part III is mandatory for all filers. Provide a narrative description of the organization’s mission or most significant activities in the space provided. For tax year 2025, ensure descriptions are accurate, precise, and demonstrate how the organization fulfilled its exempt purpose during the tax year. Do not use boilerplate or generic descriptions that apply to any organization; the IRS instructions specify that this section must reflect actual 2025 program activities and outcomes.
6. Complete Part IV (List of Officers, Directors, Trustees, Key Employees)
List each person, title, compensation from the organization, and compensation from related organizations. Complete for all positions, whether compensated or not. For each person, report name, title, average hours per week devoted to position, reportable compensation from Forms W-2/1099-NEC/1099-MISC, health benefits, deferred compensation, and estimated other compensation.
For 2025, ensure all nonemployee compensation reported on Form 1099-NEC is included in Part IV compensation totals. Key employees are defined as any person who had reportable compensation of more than $150,000 from the organization and any related organizations and who meets specific responsibilities. Enter -0- if no compensation was paid. Ensure consistency between Part IV compensation and amounts reported on Form 990-EZ Part I, line 12 (salaries and employee benefits).
7. Complete Part V (Other Information)
Answer compliance questions on lines 33 through 49. Line 36 requires disclosure of liquidation, dissolution, termination, or significant net asset disposition. Line 44b requires disclosure if the organization operated hospital facilities (mandating Form 990 instead).
For 2025, critical questions include: line 33 (significant changes to organizing or governing documents); line 34 (unrelated business income of $1,000 or more, requiring Form 990-T); line 37 (political expenditures); line 38a (section 4958 excess benefit transactions); line 40b (section 6033(e) notice required); line 44a (donor-advised funds); line 44c (indoor tanning service payments); and lines 45a and 45b (section 512(b)(13) controlled entities). Attach Schedule O for all questions requiring “Yes” responses that demand narrative explanation.
8. Complete Part VI if Section 501©(3) Organization or Section 4947(a)(1) Nonexempt Charitable Trust
Lines 50 through 53 address compensation for the highest-paid employees and governance compliance. Answer Part VI questions on governance body meetings, independent audit, written document availability, and conflict-of-interest policy. Answer questions 46 (political campaign activities—if yes, prepare Schedule C, Part I); 47 (lobbying activities—if yes, prepare Schedule C, Part II); 48 (school status—if yes, attach Schedule E); 49a–49b (transfers to exempt non-charitable related organization; identify if section 527 related organization); and 52 (certification of Schedule A completion).
All section 501(c)(3) organizations must prepare, complete, and attach Schedule A showing public charity status determination and public support calculation. Add separate line items for the five highest compensated employees earning over $100,000 during 2025 (line 50) and five highest compensated independent contractors earning over $100,000 (line 51), including the type of service and compensation amounts.
9. Attach Required Schedules Based on Organization Type and Activities
Attach Schedule A for 501(c)(3) organizations (public charity status); Schedule B if contributors gave $5,000 or more; Schedule C if the organization engaged in political campaigns or lobbying activities; Schedule E for schools; Schedule G if fundraising events or gaming exceeded $15,000; Schedule L for transactions with interested persons; Schedule N for liquidation/termination; Schedule O for supplemental information.
Schedule B is filed with the IRS but is not publicly disclosed for most 501 (c) (3) organizations (except for section 527 political organizations and private foundations). If gross income from unrelated trade or business activities totals $1,000 or more during 2025, file a separate Form 990-T (due the same date as 990-EZ). Schedule O emphasizes that taxpayers must explain any accounting method changes made under section 481(a) when the organization changes its accounting period or method and must specify how adjustments are reported on Part I, line 20.
10. Sign and Date
The officer must sign Form 990-EZ in the signature block (Part VI for 501©(3), otherwise Part V). Incomplete returns without signatures will not be processed. Print or type the signer’s name, title, date, and telephone number. If the paid tax preparer signs the prepared form, enters their tax identification number (PTIN), and includes the firm's EIN if applicable, the form will be complete. For calendar-year 2025 filers, the filing deadline is May 15, 2026.
Request an automatic six-month extension to November 15, 2026, using Form 8868. Mail the completed return with schedules by the due date (15th day of the 5th month after the fiscal year ends; consult the IRS "Where to File" page for the 990-EZ 2025 mailing location based on your state). Assemble the return in the following order: Form 990-EZ core (pages 1 through 4), Schedule A, Schedule B, Schedule G (if applicable), Schedule L (if applicable), Schedule O (if applicable), and any required attachments.
Line and Schedule Changes in 2025
Penalty and dues dollar amounts were updated across Part V compliance questions to reflect the current IRS Fee Schedule; exact amounts are listed in the Form 990-EZ 2025 instructions. Schedule O instructions emphasize that taxpayers must explain any accounting method changes made under section 481(a) when the organization changes its accounting period or method and must specify how adjustments are reported on Part I, line 20. No lines were removed or redesigned; language clarifications address proper completion of asset disposition reporting and controlled entity transaction disclosure.
Form-Specific Limitations
Organizations with unrelated business gross income of $1,000 or more must file Form 990-T in addition to Form 990-EZ; this obligation is separate from the annual return requirement. Section 501(c)(3) organizations and section 4947(a)(1) trusts must complete all of Part VI; other organizations complete only Parts I through V. Foreign organizations and U.S. territory organizations file using worldwide gross receipts and total assets; report amounts in U.S. dollars and state the conversion rate used.
Private Foundation Exclusion: Private foundations and section 4947(a)(1) trusts treated as private foundations must file Form 990-PF, not Form 990-EZ, regardless of asset or revenue size. Organizations with gross receipts of $200,000 or more, or total assets of $500,000 or more, must file Form 990 instead.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
