There have been some minor modifications made to the Form 990-EZ form. Essentially, some of the attachments to the new Form 990 have been incorporated into the 990-EZ as well.
It should be noted that there is a transition period for the use of the new Form 990; therefore, many organizations will be able to use the Form 990-EZ in 2009 (for 2008) and/or 2010.
If an organization has less than $25,000 in income, it needs to file the e-postcard, also referred to as Form 990-N. See the IRS Website for more information and filing.