Filing the 990-N e-Postcard: Login.gov, ID.me and Another Way to File
Reviewed · First published · 6 min read
Since August 1, 2022, the IRS has required everyone who files the free Form 990-N e-Postcard on IRS.gov to sign in through its modern sign-in system. Today the IRS page says it plainly: you need a Login.gov or ID.me account to submit Form 990-N.
For a business owner who already uses IRS online services, that is one more login. For a PTA, booster club or Little League run by volunteers who change every year or two, it is often the point where the e-Postcard stops getting filed. This guide explains how the sign-in works, how to get past the usual problems, and the other way to file.
What the IRS asks for
The e-Postcard itself is short. The IRS lists eight pieces of information: your EIN, your tax year, your legal name and mailing address, any other names you use, the name and address of a principal officer, your website if you have one, confirmation that gross receipts are normally $50,000 or less, and whether the organization has terminated.
Getting to the form is the harder part. On the IRS Form 990-N page, the IRS says:
- You sign in or create an account with Login.gov or ID.me.
- If you already have an IRS account, use the same email address that is linked to it.
- Do not use a smartphone or tablet to file.
- The IRS User Guide (a PDF) walks through each screen, and the IRS says most common problems can be avoided by following it.
The IRS FAQ adds that creating an ID.me account requires an email address and multi-factor authentication. That means a code sent to a phone or an authenticator app every time you sign in.
Why this trips up volunteer groups
None of this is hard for one person filing once. The trouble is that the sign-in belongs to whoever created it, while the filing obligation belongs to the organization:
- The account is tied to one email and one phone. If last year's treasurer filed from their personal account, this year's treasurer can't reuse it, and shouldn't ask to.
- The deadline comes when nobody is watching. The e-Postcard is due by the 15th day of the 5th month after your tax year ends: May 15 for a calendar year, November 15 for a July–June school year. That is often right after officers change.
- The IRS doesn't email you the result. The IRS FAQ says you will not get an email telling you the e-Postcard was accepted or rejected; you have to sign back in to check.
Missing a year costs nothing on its own: the IRS says there is no penalty for a late 990-N. But a group that misses three years in a row loses its tax-exempt status automatically, on the due date of the third missed year. A login problem that pushes the filing back "until next month" is how many of those three-year gaps start. You can check whether that has already happened with our revocation lookup.
Fixing common sign-in and filing problems
If you want to file on IRS.gov, the IRS's own troubleshooting list for the e-Postcard system is worth following in order:
- Use a computer, not a phone or tablet.
- Type only letters, numbers or a hyphen in text fields such as names and addresses. The IRS asks for these characters only, so leave out ampersands, apostrophes and other punctuation.
- Check your spam or junk folder for the activation or reminder email.
- Sign out, close everything, restart the computer and try again. The IRS says this step is required before you call for help.
- Call IRS Customer Account Services at 877-829-5500 if it still fails. The IRS page says that if you can't fix the problem, a representative will file your Form 990-N information.
"The EIN is incorrect"
This error is common for new groups and for chapters. The IRS FAQ says that if you are sure the EIN is right, the IRS may not list your organization as tax-exempt, for example because your exemption application is pending or you never applied. An officer should call 877-829-5500 and ask for the organization to be set up to file the e-Postcard, then allow six weeks for IRS records to update.
If your group is a chapter covered by a parent organization's group exemption (many PTAs, scout units and veterans posts are), your EIN may not appear on its own. See group exemption numbers for what to ask your state or national office.
The IRS website only files the latest year
There is one more limit that catches people catching up. The IRS FAQ says you cannot file a prior year's e-Postcard through the IRS website; the system only offers your most recent tax year. For an earlier year, the IRS says to use one of its approved e-file providers.
So if your group missed 2023 and is now trying to file it, IRS.gov won't take it. See how to file a past-due 990-N.
The other way: file through an e-file provider
An IRS-approved e-file provider sends your e-Postcard to the IRS through the IRS e-file system. You give the provider the same eight answers; you don't sign in to IRS.gov at all.
990.tax is one of these providers. With it:
- No Login.gov or ID.me. You sign up with your organization's name or EIN and an email address. Before you pay, we email a 6-digit code to confirm the address is yours (create an account).
- No signature for the 990-N. A Form 990-N on its own needs no signature.
- No personal IRS identity. The 990.tax account is just an email address, and it lists each return you have filed. Use an address the organization keeps, such as a shared treasurer mailbox, so the next treasurer inherits it.
- The result comes by email. We email you when the IRS accepts or rejects the e-Postcard (emails we send), and the status is in your account.
- Prior years are covered while the IRS still accepts them electronically. As of November 2026, 990.tax files Form 990-N and Form 990-EZ for tax years 2023 and 2024. Tax year 2023 closes at the end of December 2026, when the IRS stops accepting it electronically (which tax years can I file?).
To be fair about the trade-off: the IRS website is free for the current year, and if your treasurer already has a working Login.gov or ID.me account, it's a fine way to file. A provider charges a fee (pricing). Groups usually choose a provider when the sign-in is the obstacle, when they need a past year, or when they want the filing to stay with an organization email rather than one volunteer's IRS sign-in.
Before you file, gather this
- Your EIN (on bank statements, your IRS determination letter or last year's filing).
- Your tax year: calendar or fiscal, usually in your bylaws. Our due date calculator shows the deadline for your year end.
- Your current mailing address and the name and address of a principal officer, usually the president or treasurer.
- Whether gross receipts are normally $50,000 or less. If not, you file a Form 990-EZ instead (990-N or 990-EZ?).
Organization-specific notes are in our filing guides for PTAs and PTOs, booster clubs and youth sports leagues.
File your e-Postcard without the IRS sign-in
990.tax files your Form 990-N online: answer the questions, check them, pay, and we send it to the IRS, usually within minutes. There is one price per filing and no subscription. California groups can add FTB Form 199 to the same filing (step by step).
990.tax is an IRS-authorized e-file provider and is not affiliated with the IRS, Login.gov or ID.me. Questions: [email protected].
This post is general information, not legal or tax advice.
