Can I file the same tax form more than once for the same tax year?

Generally, the IRS requires only one Form 990 return per tax year. However, you may need to file the same 990 form once again under certain conditions.

Here are the conditions where the IRS may require you to file another return for the same tax year:

• Initial Short Tax Year

If your nonprofit started during the year (not at the very beginning), your first return will cover only the period from when you started until the end of that tax year. Then in the next period, you’ll have a full-year return. This gives two returns, but they cover different parts of the year.

• Change in Accounting Period

If you change from a calendar year to a fiscal year or vice versa, you’ll need a short return to cover the transition period. For example, if your accounting year ends on Dec 31 but then moves to end on June 30, you need a return covering that shorter period.

• Termination or Dissolution Mid-Year

If your organization shuts down partway through a year, you must file a final short return from the beginning of that tax year up to the date you closed.

• Mergers, Splits, or Spin-Offs

If your organization merges with another, splits, or spins off a part of itself, separate returns may be required to reflect each entity’s reporting period accurately.

Note No overlapping periods: The start date of any return must not overlap with the end date of any already filed return for that tax year. That means you can’t cover the same day twice. Filing more than one return without a valid reason (i.e., outside the scenarios above) can lead the IRS to reject it.