![Enrolled Agent Exam [Part 2] 88, Form 990 Filing Requirements](/_next/image?url=https%3A%2F%2Fartwork.captivate.fm%2F66dc02ed-369e-49e5-89a7-db7df9f63a25%2F20260115-1339-Image-Generation-simple-compose-01kf1sj7hsfcqbept.png&w=640&q=75)
Enrolled Agent Exam [Part 2] 88, Form 990 Filing Requirements
Published: July 24, 2026
Duration: 3:26
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.
In this episode you will learn:
- The key filing thresholds for Form 990 are gross receipts of $200,000 or more, OR total assets of $500,000 or more.
- Organizations with gross receipts under $200,000 AND assets under $500,000 may be eligible to file the simplified Form 990-EZ.
- Private foundations must always file Form 990-PF, regardless of their income or asset levels.
...