A group return occurs when a parent organization is filing for its subsidiary organizations. This takes the burden of filing the Form 990-EZ from the smaller organizations and gives it to their larger overseeing organization. Subsidiary organizations should check with their parent organization before deciding not to file.If you still need to file your IRS Form 990 you are out of time. Your best option is to file for an automatic extension and get an additional six-months to file. Click here for more information.