Which form can associations with gross revenues under $100,000 use for simplified filing?

Associations with gross revenues under $100,000 can use Form 990EZ for simplified tax filing. This form is specifically designed for smaller tax-exempt organizations, allowing them to provide essential financial information without the complexity inherent in the longer Form 990. Using Form 990EZ helps streamline the filing process for organizations that may lack the resources to complete a more detailed return.

In contrast, Form 990 is required for larger organizations, making it unsuitable for those with revenues below the $100,000 threshold. Form 1120 pertains to corporations and is not applicable to tax-exempt associations, while Form 941 is related to employment taxes and does not serve the purpose of filing annual financial information for tax-exempt organizations. Thus, Form 990EZ stands out as the appropriate choice for smaller associations seeking a simplified filing method.