Form 990-N Filing Requirements
IRS Form 990-N, often called the e-Postcard, is the simplest annual filing for many small tax-exempt organizations. It is a short electronic notice for nonprofits whose gross receipts are normally $50,000 or less, and it satisfies the yearly IRS reporting requirement without a full Form 990 or 990-EZ. Below is everything you need to know.
File Your e-PostcardWho Must File Form 990-N
- Organizations exempt under section 501(a), including many 501(c)(3) nonprofits, that have an annual filing obligation
- Organizations whose annual gross receipts are normally $50,000 or less
- Organizations not required to file Form 990 or Form 990-EZ (and not required to file another return instead)
- Organizations not included in a group return filed by a parent or central organization
- Filing is required every year, even with little or no activity, unless the organization terminates or qualifies for an exception
Key point: If your organization is tax-exempt, has gross receipts normally $50,000 or less, is not required to file a different return, and is not covered by a group return, you generally satisfy your annual IRS obligation by filing Form 990-N each year.
Who cannot use Form 990-N: private foundations (which file Form 990-PF regardless of size), most section 509(a)(3) supporting organizations, and section 527 political organizations required to file an annual return. Organizations with receipts normally over $50,000 file Form 990-EZ or Form 990 instead.
What You Need to File
Organization Information
Principal Officer
Confirming Eligibility
Form 990-N asks you to confirm that gross receipts are normally $50,000 or less. Gross receipts are total amounts from all sources before expenses, not net income:
Helpful Records (useful but not required at intake)
Filing Deadlines
Form 990-N is due by the 15th day of the 5th month after your tax year ends. A calendar-year organization (tax year ending December 31) has a May 15 deadline. If the due date falls on a weekend or legal holiday, it rolls to the next business day.
| Tax Year Ends | Due Date |
|---|---|
| December 31 | May 15 |
| January 31 | June 15 |
| February 28 or 29 | July 15 |
| March 31 | August 15 |
| April 30 | September 15 |
| May 31 | October 15 |
| June 30 | November 15 |
| July 31 | December 15 |
| August 31 | January 15 |
| September 30 | February 15 |
| October 31 | March 15 |
| November 30 | April 15 |
No extension: Form 990-N cannot be extended. Form 8868 does not apply to the e-Postcard, so there is no way to push the due date back.
You also cannot file Form 990-N before the tax year ends. If you miss the deadline, file as soon as possible: a late e-Postcard carries no monetary penalty, but missed years add up toward automatic revocation.
Filing Method
Electronic Only
There is no paper Form 990-N. The e-Postcard is filed electronically through the IRS Form 990-N Electronic Filing System.
- Confirm your tax year has ended before you file.
- Have your eight required data items ready.
- Submit, then return to the system to confirm acceptance.
Signing In
The filer signs in to the IRS filing system using a Login.gov or ID.me account. The IRS advises completing Form 990-N on a computer and not using a phone or tablet.
What Happens If You Miss Filings
- No monetary late-filing penalty applies to Form 990-N itself, so a late e-Postcard does not carry a dollar fine
- Three consecutive missed years of required annual filings trigger automatic revocation of federal tax-exempt status
- Revocation is effective on the due date of the third missed filing, and there is no appeal of a proper automatic revocation
- A revoked organization is no longer exempt and may owe income tax on Form 1120 or Form 1041
- It is not eligible to receive tax-deductible contributions and is removed from IRS Tax Exempt Organization Search
- The organization is published on the IRS automatic revocation list, which donors and grantmakers can see
Example: An organization that does not file for three years in a row, say tax years 2024, 2025, and 2026, has its exemption automatically revoked on the due date of that third missed filing. Restoring exempt status then requires a reinstatement application (Form 1023, 1023-EZ, 1024, or 1024-A) plus the applicable user fee, which is far more work than filing the free annual e-Postcard on time.
Common Questions
Our organization had little or no income. Do we still file?
In most cases, yes. Form 990-N is an annual information notice, not an income tax return. If the organization is tax-exempt and has an annual filing obligation, it generally must file every year even with little or no activity, unless it has terminated or qualifies for an exception.
We are a private foundation or a supporting organization. Can we use Form 990-N?
Generally no. Private foundations must file Form 990-PF regardless of size, and most section 509(a)(3) supporting organizations must file Form 990 or Form 990-EZ. If your determination letter or structure suggests either status, confirm the correct form before filing the e-Postcard.
We missed one or more years. What should we do?
File as soon as possible. There is no monetary late-filing penalty for Form 990-N, but three consecutive missed years of required annual filings cause automatic revocation of tax-exempt status. Catching up on missed years protects your status before it reaches that point.
What is the difference between Form 990-N and Form 990-EZ?
Form 990-N is a short electronic notice for organizations with gross receipts normally $50,000 or less. Form 990-EZ is a longer return generally used by organizations with gross receipts under $200,000 and total assets under $500,000. Eligibility is based on gross receipts before expenses, not net income.
Do we need an EIN to file?
Yes. Every tax-exempt organization needs its own EIN to file Form 990-N, even if it has no employees. Do not use a parent organization's EIN unless the IRS rules specifically permit that structure.
Ready to File?
Get started with your Form 990-N filing. Our team confirms your organization can use the e-Postcard before anything is submitted to the IRS.
Related Resources
990Nfiling.org is an independent filing service and is not affiliated with the IRS. The information provided on this page is for general informational purposes only and does not constitute legal or tax advice. Requirements may vary by organization type and circumstances. For formal legal or tax advice, consult a qualified professional.