About Form 990-N, A Beginner’s Guide

As a small nonprofit organization, you’ve likely asked “What is Form 990-N?” (also known as the e-Postcard). But let’s be honest: anything involving the IRS can feel pretty overwhelming, especially when you’re juggling all the responsibilities involved with running a successful nonprofit.

Nevertheless, filing Form 990-N is critical to maintaining your organization’s tax-exempt status, so you can’t afford to overlook it. We’re here to help you figure it all out. 

In this beginner friendly guide, we’ll break down what IRS Form 990-N is, who needs to file it, and how the process works. You’ll learn the ins and outs of the form so you can stay compliant and get back to focusing on your mission. 

What is Form 990-N?

IRS Form 990-N, often called the e-Postcard, is an annual informational return required for small tax-exempt organizations. It’s a simplified version of Form 990, created specifically for small tax-exempt organizations with annual gross receipts of $50,000 or less. 

Even though small tax-exempt organizations typically aren’t required to pay federal income taxes, they must still file Form 990-N each year. The form gives the IRS basic information about your organization’s activities, leadership, and continued eligibility for tax-exempt status. You must file 990-N even if you break even, or spend all the funds you bring in. 

What if you fail to file the 990-N on time?

With everything else on your plate, it may be tempting to let the e-Postcard slip to the back burner. But it’s important to stay on top of this annual requirement. 

If you file late, you may not see an immediate consequence. However, if you fail to file for three years in a row, your organization will automatically lose its tax-exempt status. This will make it harder to raise necessary funds and deliver on your mission. Trust us, it’s better to stay on top of it each year at your deadline rather than have them pile up and risk your status.

Plus, if you lose your tax-exempt status, it’s a time-consuming process to get it back. It’s much easier (and more compliant) to stay up to date each year.  

Who needs to file Form 990-N?

Form 990-N was created for the smallest tax-exempt organizations. You must file this form if your organization meets two criteria:

• It’s recognized by the IRS as tax-exempt
• It normally has annual gross receipts of $50,000 or less

“Gross receipts” refers to all the money your organization brings in each year, before expenses are taken out. If your gross receipts fall at or below this threshold, you qualify to file the 990-N.

There are certain tax-exempt organizations that aren’t eligible to file Form 990-N, including:

• Private foundations
• Political organizations
• Organizations with larger gross receipts

These organizations must file another version, such as Form 990, Form 990-EZ, or Form 990-PF.

When is IRS Form 990-N due?

Small tax-exempt organizations must file the e-Postcard every year, but the exact deadline depends on when your organization’s tax year ends. 

Form 990-N is due by the 15th day of the 5th month following the end of your organization’s tax year. So if your tax year ends on December 31, you must submit the 990-N by May 15 of the following calendar year. If your organization uses a different fiscal year, you can use the chart here to determine your deadline. 

It’s important to note that the IRS doesn’t offer extensions for Form 990-N. So be sure to make a plan to get it filed on time. 

What’s the process for filing Form 990-N?

Form 990-N can only be filed online. There’s no longer a paper option (a physical 990-N postcard) available. Be sure to use a computer to file because the IRS advises against using a phone or tablet. 

Before you file, gather the following information: 

• Employer Identification Number (EIN) 
• Tax year
• Legal name
• Any other names in use
• Mailing address
• Name and address of a principal officer
• Website, if applicable
• Confirmation of your annual gross receipts are $50,000 or less  

When you file directly on the IRS site, you won’t receive an active notification letting you know whether your return was accepted or rejected. To check the status, you’ll need to log back into your IRS account to see the result.

If you want reassurance and clear confirmation that your filing was accepted—or timely notice if there’s an issue that needs fixing—501c3 Center provides proactive notifications so you’re never left wondering.

If the form is rejected, we’ll note the reason so you can correct the issue and resubmit. As long as you fix the mistake and file again in a timely manner, your tax-exempt status is not affected.

Get help filing your Form 990-N

Running a small nonprofit involves juggling a ton of responsibilities. It’s easy for tax filings to fall down the priority list. But filing your 990-N each year is key to maintaining your tax-exempt status, so it’s important to stay on top of it.

Fortunately, you don’t have to navigate the filing process on your own. 501c3 Center makes it quick and easy to file your 990-N – no IRS account needed. We’ll help you stay compliant so you can get back to what matters most: advancing your mission and serving your community. Need more info? Visit our 990-N FAQs page and learn how to file a form 990-N online.

References:

Annual electronic filing requirement for small exempt organizations — Form 990-N (e-Postcard)