FAQs - Form 990-N
Here are some common questions you may have about Form 990-N
What are Form 990-N (e-Postcard) requirements?
- The organization's gross receipts must be below or equal to $50,000 annually to be eligible for Form 990-N filing.
- As the name suggests, Form 990-N is an e-Postcard, and it must be filed electronically through the IRS website or an authorized tax software provider. Paper filings are not accepted.
E-File Form 990-N for the tax year easily with TaxZerone
We support tax years 2025, 2024, and 2023.
When are gross receipts normally considered $50,000 or less for exempt organizations?
According to the IRS, gross receipts are considered to be normally $50,000 or less if the organization meets the following criteria:
- In existence for 1 year or less: The organization received, or had pledges for, $75,000 or less during its first tax year.
- In existence between 1 and 3 years: The organization averaged $60,000 or less in gross receipts during each of its first two tax years.
- In existence for 3 years or more: The organization averaged $50,000 or less in gross receipts over the immediately preceding three tax years, including the year for which the calculation is being made.
Who needs to file Form 990-N (e-Postcard)?
Nonprofit organizations that have gross receipts of $50,000 or less can file Form 990-N (e-Postcard) with the IRS.
What is the late filing penalty for 990-N ?
There is no penalty for late filing of Form 990-N. However, if you don't file the form for three consecutive years, the IRS will revoke your organization's tax-exempt status.
When is the deadline for filing Form 990-N ?
IRS Form 990-N must be filed by the 15th day of the 5th month after the close of your organization's tax year.
What information is required to file IRS Form 990-N ?
The only information required to file Form 990-N is your EIN. Once entered, your organization's details will be automatically fetched from the IRS database. For a detailed guide, refer to our Form 990-N Instructions page.
Can I file the previous year's Form 990-N (e-Postcard) return?
Yes, you can file the previous year’s IRS Form 990-N (e-Postcard) return with TaxZerone. TaxZerone supports e-filing for multiple tax years, helping you efficiently manage both past and current returns.
Can I file Form 990 or 990-EZ instead of Form 990-N (e-Postcard)?
Yes. You can file Form 990 or 990-EZ instead of Form 990-N (e-Postcard). However, you will need to complete the form and applicable schedules manually. On the other hand, if your organization's gross receipts are less than $50,000, we recommend that you file 990N to save time.
Which organizations cannot file e-Postcard?
Below are the organizations that cannot file e-Postcard:
- Organizations with gross receipts over $50,000
- Private foundations
- Section 509(a)(3) supporting organizations
- Section 527 (political) organizations
- Section 501(c)(1) – U.S. government instrumentalities
- Section 501(c)(20) – Group legal services plans
- Section 501(c)(23) – Pre-1880 Armed Forces organizations
- Section 501(c)(24) –ERISA sec. 4049 trusts
- Section 501(d) – Religious and apostolic organizations
- Section 529 – Qualified tuition programs
- Section 4947(a)(2) – Split-interest trusts
- Section 4947(a)(1) – Charitable trusts treated as private foundations
