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Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N) for Small Organizations: Prior Year Filing

Can an organization file an e-Postcard for a prior year?

You can file an e-Postcard for a prior year through one of our approved e-file service providers. However, you cannot file an e-Postcard for a prior year through the link on our site to the filing system. For example, if the organization’s tax year ended on December 31, 2009, and you attempt to file your 2009 e-Postcard after the close of your 2010 tax year (December 31, 2010), the filing system only will allow you to file for 2010. While there is no penalty for late filing an e-Postcard, your tax-exempt status will be automatically revoked if you don't file for three consecutive years. Note: The requirement to file Form 990-N is an annual requirement.

Page Last Reviewed or Updated: 24-Oct-2013