What if I Can't File IRS Form 990 by the Extended Due Date?

 If you have already requested two extensions of time to file your Form 990 and still don't have enough information to file a perfect return, consider using estimates for the missing information. File the return with estimated figures and disclose the estimates on Schedule O.

Then when you get the actual amounts, prepare and file an amended return. This isn't a perfect solution, and you have to use good judgement. You can't fabricate an entire return, but don't let a few pieces of missing information push you into a penalty situation.