Three Missed Years Means Automatic Revocation
- The IRS automatically revokes tax-exempt status for any organization that fails to file a required 990-series return (including Form 990-N) for three consecutive years. Revocation happens by law, with no appeal.
- Form 990-N must be filed every year by small tax-exempt organizations with gross receipts normally $50,000 or less, even with little or no income, and even if the organization is inactive.
Form 990-N e-Postcard Filing Service
We prepare and electronically file Form 990-N (the IRS e-Postcard) for small tax-exempt organizations whose gross receipts are normally $50,000 or less. Our intake confirms your eligibility, gathers the eight required details, and submits your e-Postcard to the IRS, whether you are filing for the current year or catching up on years you may have missed. We verify your filing requirement before any work begins.
Why Filing Form 990-N Matters
- Most tax-exempt organizations must file an annual return in the 990 series; the smallest qualify to file the short Form 990-N e-Postcard instead of Form 990 or 990-EZ
- Form 990-N is filed electronically every year, with no paper form and no filing extension available
- Failing to file for three consecutive years triggers automatic loss of federal tax-exempt status
- Once revoked, an organization must reapply to the IRS, pay a user fee, and may owe back filings before it can be reinstated
File as soon as your tax year ends. The e-Postcard cannot be submitted before the close of your tax year, and unlike larger returns, it has no filing extension.
Frequently Asked Questions
Common questions about Form 990-N eligibility, deadlines, required information, and what happens after three missed years.
Form 990-N Resources
Review detailed guidance on who must file, deadlines, the required information, and what happens when a tax-exempt organization stops filing.