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Form 990-N Instructions

Nonprofit organizations play a pivotal role in our society by addressing various needs and providing essential services. To ensure transparency and accountability, the IRS requires these organizations to file certain informational tax returns.

Form 990-N (e-Postcard) is a simplified version of the annual information return that small tax-exempt organizations are required to file. This article provides a detailed understanding of Form 990-N (e-Postcard), including its purpose, eligibility criteria, due dates, penalties for late filing, instructions, and the filing process.

What is Form 990-N (e-Postcard)?

Form 990-N (e-Postcard) is an e-filing option for small tax-exempt organizations that have gross receipts equal to or less than $50,000 in a tax year. It allows them to fulfill their annual reporting requirements with the IRS easily. The form requires only basic information and must be filed annually to maintain their tax-exempt status.

Who Must File Form 990-N (e-Postcard)?

Not all tax-exempt organizations are required to file Form 990-N (e-Postcard). The following types of organizations are eligible for this streamlined reporting option:

  • Small tax-exempt organizations: Nonprofit organizations that have gross receipts of $50,000 or less in a tax year.
  • Religious organizations and subsidiaries: Certain religious organizations and their subsidiaries are eligible for e-Postcard filing, regardless of their gross receipts. This provision allows religious organizations to maintain their tax-exempt status without a filing requirement for Form 990 or 990-EZ.

Due Date to File Form 990-N (e-Postcard)

The due date for filing Form 990-N (e-Postcard) is the 15th day of the 5th month after the close of the organization's tax year. For organizations following a calendar year (January 1 - December 31), the due date is May 15th.

For example, if an organization's tax year ends on June 30th, the e-Postcard would be due on November 15th.

E-file Form 990-N (e-Postcard) with TaxZerone

Complete your Form 990-N filing with TaxZerone (free for the current tax year) and stay exempt.

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Penalty for Late Filing of Form 990-N (e-Postcard)

Failing to file Form 990-N (e-Postcard) can have consequences for an organization's tax-exempt status. If an eligible organization fails to file the e-Postcard for three consecutive years, its tax-exempt status may be automatically revoked. It is crucial for organizations to stay compliant with the filing requirements to maintain their tax-exempt status and avoid potential penalties.

Information required to file Form 990-N (e-Postcard)

Form 990-N (e-Postcard) is a simple form that collects key information about the organization, including:

  • Organization's Employer identification number (EIN)
  • Tax year (calendar or fiscal filer)
  • Legal name and mailing address
  • Any other names the organization uses
  • Name and address of a principal officer
  • Website address (if available)
  • Confirmation that the organization's annual gross receipts are $50,000 or less
  • A statement that the organization has terminated or is going out of business (if applicable)

How to e-file Form 990-N (e-Postcard) with TaxZerone?

Filing Form 990-N (e-Postcard) with TaxZerone is a simple and straightforward process:

  • Discover: Enter your EIN to see your organization’s information that is stored in the IRS database.
  • Review: Review the information for accuracy and make changes if needed.
  • Stay Exempt: Choose the tax year for which you’re filing and transmit your Form 990-N (e-Postcard) to the IRS.

You will receive a notification as soon as the IRS processes and approves your return.

Stay exempt by e-filing Form 990-N with TaxZerone

File IRS Form 990-N (e-Postcard) easily with TaxZerone for FREE(current tax year). You will only have to enter the EIN. You can then review the information and transmit your return to the IRS. The whole process takes about 2 minutes or less.

You will also get email updates on your return status as soon as the IRS processes it.

Ready to stay exempt?

E-file Form 990-N