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What are our Florida nonprofit's 990 and annual report deadlines?

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Why there are two deadlines, not one

A Florida nonprofit usually has two separate yearly filings, from two separate agencies. The IRS wants a Form 990 of some kind. The Florida Division of Corporations wants an annual report at Sunbiz. They run on different calendars and missing either one has different consequences. This page only covers those two. It is not legal or tax advice — confirm your own dates with the IRS and with Sunbiz.

Your IRS Form 990 deadline

Most tax-exempt organizations file a Form 990 with the IRS every year. Which version depends on money in:

• Gross receipts normally $50,000 or less — Form 990-N, the e-Postcard.
• Above that — Form 990-EZ or the full Form 990.
• Churches are generally not required to file at all.

The due date is the 15th day of the 5th month after your fiscal year ends — May 15 for an organization on a calendar-year fiscal year. If your fiscal year is different, that date shifts. An organization that fails to file for three consecutive years loses its tax-exempt status automatically — there is no warning letter first. See the IRS page on annual filing for exempt organizations.

Your Florida Sunbiz annual report deadline

Separately, every Florida not-for-profit corporation files an annual report with the Division of Corporations, between January 1 and May 1 each year, at sunbiz.org. This is not the same filing as the 990 and does not go to the IRS. A corporation that does not file is administratively dissolved later in the year. Details and the filing itself are at the Florida Division of Corporations. This page does not quote the filing fee — check the current fee at Sunbiz.

If you don't know whether past filings were made

That happens often when a board changes hands. It's not something to feel bad about — just something to check before it becomes a bigger problem. The IRS Tax Exempt Organization Search and your Sunbiz corporate record will show your actual filing history. If your organization also solicits contributions in Florida, that is a separate requirement under Florida's Solicitation of Contributions Act, Fla. Stat. ch. 496 — see FDACS's registration page for that, since it's not covered here.

What to do next

The free tool takes your organization type and your actual fiscal year and computes both dates on a calendar for you — no guessing at "May 15" if your year doesn't run January to December. No account, nothing you enter is stored. It can be wrong, and it is not legal or tax advice — confirm your registration status with FDACS and your filing history with the IRS Tax Exempt Organization Search before relying on it.

Nonprofit Compliance FL explains Florida and federal nonprofit filing rules in plain language; it can be wrong, and it is not legal or tax advice. Dates are computed from the fiscal year you enter; confirm with the agency. Statute references are to Florida Statutes and IRS guidance as published. Nothing you enter is stored.