Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N) for Small Organizations: When to File
When is the e-Postcard due? How often do I need to file?
The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year (usually the same as your accounting period). For example, if your tax year ended on December 31, the e-Postcard is due May 15 of the following year. If the due date falls on a Saturday, Sunday or legal holiday, the due date is the next business day.
If you do not file your e-Postcard on time, the IRS may send you a reminder notice but you will not be assessed a penalty for late filing the e-Postcard. However, an organization that fails to file required e-Postcards (or information returns – Forms 990 or 990-EZ) for three consecutive years will automatically lose its tax-exempt status. The automatic revocation of the organization’s tax-exempt status will not take place until the filing due date of the third year.