Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N): May File Complete Exempt Organization Return
Can I file Form 990 or Form 990-EZ instead of the e-Postcard?
Yes, but please note that if you choose to file an annual information return (Form 990 or Form 990-EZ) instead of the e-Postcard, you must file a complete return. An incomplete or partially completed Form 990 or Form 990-EZ will not satisfy the annual filing requirement. Also, you may be assessed a late filing penalty if you file Form 990 or Form 990-EZ late.