Form 990-N Filing Requirements: A Step-by-Step Guide

Form 990-N, commonly called the e-Postcard, is the simplest annual IRS filing for many small tax-exempt organizations. It is a short electronic notice, not a full annual information return, and it satisfies the yearly reporting requirement for nonprofits whose gross receipts are normally $50,000 or less. This guide walks through what the e-Postcard is, who must file, the information you need, and how to submit it.

What the e-Postcard Is

Form 990-N is formally titled the Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To File Form 990 or Form 990-EZ. It exists so very small exempt organizations can meet their annual IRS reporting obligation without preparing a full Form 990 or 990-EZ. It does not ask for a statement of revenue and expenses, a balance sheet, compensation details, or the schedules that apply to the longer returns. Short does not mean optional: if your organization is required to file Form 990-N and does not file Form 990 or 990-EZ instead, it must file the e-Postcard every year.

Who Must File

Most small tax-exempt organizations must file Form 990-N if they are exempt under Internal Revenue Code section 501(a) (including many section 501(c)(3) organizations), their annual gross receipts are normally $50,000 or less, they are not required to file Form 990, 990-EZ, or 990-PF instead, they are not exempt from annual filing altogether, and they are not included in a parent organization's group return. Gross receipts mean the total amounts received from all sources before subtracting expenses, not net income, so an organization with little or no surplus can still meet the threshold.

The Eight Required Items

• Employer identification number (EIN)
• Tax year (calendar year or fiscal year)
• Legal name and mailing address
• Any other names the organization uses, such as DBA names
• Name and address of a principal officer
• Website address, if the organization has one
• Confirmation that annual gross receipts are $50,000 or less
• If applicable, a statement that the organization has terminated or is terminating

How to File Electronically

Form 990-N must be filed electronically. There is no paper Form 990-N. The IRS advises filing from a computer rather than a phone or tablet. A practical workflow is:

• Confirm the organization's tax year has ended (you cannot file before then).
• Confirm gross receipts are normally $50,000 or less and that the organization is eligible to use Form 990-N.
• Gather the eight required items.
• Sign in to the IRS Form 990-N Electronic Filing System using a Login.gov or ID.me account.
• Enter the organization's information carefully and submit the e-Postcard.
• Return to the filing system to check whether the submission was accepted or rejected. The IRS does not send an email confirmation, so you must check the status yourself.
• Save or print proof of filing and acceptance for the organization's records.

Due Date

Form 990-N is due every year by the 15th day of the 5th month after the close of the organization's tax year. For a calendar-year organization (one whose tax year ends December 31), that means May 15 of the following year. If the due date falls on a weekend or legal holiday, it moves to the next business day. The form cannot be filed until after the tax year ends.

No Extension Is Available

There is no extension for Form 990-N. Form 8868 can extend many other exempt-organization returns, but it cannot extend the due date of the e-Postcard. The practical takeaway is to file as soon as the tax year ends and not to count on extra time, since missing the deadline cannot be cured with an extension request.