IRS Logo
Print - Click this link to Print this page

Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)

Planned Outage: Sept. 25, 2016
This service will be unavailable on Sunday, Sept. 25, 2016, from approximately 1 a.m. until approximately 2 p.m. Eastern time due to planned maintenance. We apologize for any inconvenience.

How to file

To electronically submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ, use the Form 990-N Electronic Filing System (e-Postcard).

  • The Form 990-N electronic-filing system moved from Urban Institute’s website to IRS.gov in February. All filers must register at IRS.gov prior to filing their next Form 990-N. This is a one-time registration; you won’t be asked to register again when filing next year.
  • Form 990-N must be completed and filed electronically. There is no paper form.
  • Form 990-N filers may choose to file a complete Form 990 or Form 990-EZ instead.
  • Use the Form 990-N Electronic Filing System (e-Postcard) User Guide while registering and filing.
  • For filing system and website issues, see How to File: Frequently Asked Questions. If site issues are unresolved, call TE/GE Customer Accounts Services at 877-829-5500. A representative will file your Form 990-N information.
  • Organizations should continue efforts to file, even if late.

Prior to filing your form, please review the following information:

Who must file

Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can satisfy their annual reporting requirement by electronically submitting Form 990-N if they choose not to file Form 990 or Form 990-EZ instead. 

Exceptions to this requirement include:

Form 990-N filing due date

Form 990-N is due every year by the 15th day of the 5th month after the close of your tax year. You cannot file the e-Postcard until after your tax year ends.

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 your 990-N is late, the IRS will send a reminder notice to the last address we received. 

While there is no penalty assessment for filing Form 990-N late, organizations that fail to file required Forms 990, 990-EZ or 990-N for three consecutive years will automatically lose their tax-exempt status. Revocation of the organization’s tax-exempt status will happen on the filing due date of the third consecutively-missed year. Watch this IRS YouTube presentation for more information.

Information you will need when filing Form 990-N

Form 990-N is easy to complete. You'll need only eight items of basic information about your organization.

Search for Form 990-N filings

To search for organizations that have filed Form 990-N and to view their filings, see Exempt Organizations Select Check. You can also download the entire database of Form 990-N filings.

Additional information

 

 

Page Last Reviewed or Updated: 23-Sep-2016