Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Form 990-N (e-Postcard): Organizations Not Permitted to File

The following organizations cannot file Form 990-N (the e-Postcard) but must file different forms instead:

  • Gross receipts over $50,000: Tax-exempt organizations with annual gross receipts that are normally greater than $50,000 must file Form 990 or Form 990-EZ.

  • Private foundations must file Form 990-PF.

  • Supporting organizations: Most section 509(a)(3) supporting organizations are required to file Form 990 or Form 990-EZ.

    • Small organizations (those whose annual gross receipts are normally not more than $5,000) that support certain religious organizations must file Form 990-N unless they voluntarily file Form 990 or Form 990-EZ.
       
  • Section 527 (political) organizations  required to file an annual exempt organization return must file Form 990 or Form 990-EZ.

  • Other ineligible organizations: Other organization types that are ineligible to submit a Form 990-N include:  
    • Section 501(c)(1) – U.S. government instrumentalities
    • Section 501(c)(20) – Group legal services plans
    • Section 501(c)(23) – Pre-1880 Armed Forces organizations
    • Section 501(c)(24) –ERISA sec. 4049 trusts
    • Section 501(d) – Religious and apostolic organizations
    • Section 529 – Qualified tuition programs
    • Section 4947(a)(2) – Split-interest trusts
    • Section 4947(a)(1) – Charitable trusts treated as private foundations