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IRS 990-EZ 2025 MS: What You Should Know

Filing Phase In 990-EZ PDF. Or 990PDF Page Last Reviewed or Updated: 27-Jul-2022. Filing Phase In 990-EZFiler PDF. Or 990Filer Page Last Reviewed or Updated: 27-Jul-2022. August 6, 2025 — Filing Phase In for Fiscal Year 2022. See IRS page for additional instructions. See IRS page for additional instructions. June 30, 2025 — Beginning July 1, 2019, beginning each calendar year, a minimum of 5,000 or 5% of a charity's gross receipts will be refunded in each year as a result of the IRS's application of the payment reduction schedule under section 7511(c)(2). For more information, see: IRS Notice 2019-3. For more information — IRS Publication 525. See Publication 525-Page Last Updated: 1-Oct-2005 or IRS Form 5300 in Appendix C on page 642. Related Documents Related Tax Topic Tax Guide for Charities and Non-Profits — IRS. Related IRS Websites: IRS Publication 525.

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