Form 990-N (e-Postcard): who files it, when it is due, and how to e-file it

Who files Form 990-N

The IRS says Form 990-N is generally for organizations whose annual gross receipts are normally $50,000 or less. "Normally" depends on the organization's age:

• Up to 1 year old: it received, or donors pledged, $75,000 or less in its first tax year.
• Between 1 and 3 years old: it averaged $60,000 or less in its first two tax years.
• 3 years old or more: it averaged $50,000 or less over the preceding 3 tax years, including the current year.

Some organizations cannot use Form 990-N even when they are under the threshold; the IRS e-Postcard page lists them. An organization that may file the 990-N can file a complete Form 990-EZ or Form 990 instead. A subordinate organization included in its central organization's group return does not file its own 990-N.

More on the test: what "normally $50,000 or less" means and the 990-N vs 990-EZ guide. Filing for a PTA or PTO? See the PTA and PTO filing guide.

What the 990-N asks

The e-Postcard has eight items:

1. Employer identification number (EIN)
2. Tax year
3. Legal name and mailing address
4. Any other names the organization uses
5. Name and address of a principal officer
6. Website address, if the organization has one
7. Confirmation that annual gross receipts are normally $50,000 or less
8. If applicable, a statement that the organization has terminated

There is no paper Form 990-N: it is filed electronically only.

When it is due

Form 990-N is due by the 15th day of the 5th month after the tax year ends: May 15 for a year ending December 31, November 15 for a year ending June 30. When that day is a Saturday, Sunday or legal holiday, the next business day counts. It cannot be filed before the tax year ends. The due date calculator shows the date for your year end.

No extension

There is no extension for the 990-N. The Form 8868 instructions say: "You cannot use Form 8868 to extend the due date of Form 990-N." Form 8868 extends Form 990-EZ, not the e-Postcard.

Filing late and missed years

The IRS does not charge a penalty for filing a 990-N late, so a missed year can still be filed. An organization that files no required return for three consecutive years loses its tax-exempt status automatically, effective on the due date of the third missed return.

To see where your organization stands, use Am I revoked? or look it up in the nonprofit lookup. Missed years and revocation explains what to file first.

Filing directly with the IRS

You can file the 990-N yourself through the IRS's own Form 990-N system. It requires a Login.gov or ID.me account. Start from the IRS e-Postcard page. Our guide to Login.gov, ID.me and another way to file covers common sign-in problems.

How it works with 990.tax

990.tax is an IRS-authorized e-file provider and files the 990-N for tax years 2023 and 2024.

1. Pick the tax year. The dates come from your IRS accounting period.
2. Check your organization's details. Name and EIN from the IRS record.
3. Mailing address. Where the IRS should write to the organization.
4. Principal officer. Name and address of the president, treasurer or other principal officer.
5. Two questions. Were gross receipts normally $50,000 or less? Has the organization stopped operating?
6. Review. Check your answers and change anything that is wrong.
7. Pay and send. You pay on Stripe's secure page, and 990.tax sends the e-Postcard to the IRS.

A Form 990-N on its own needs no signature. The IRS acknowledgement appears in your account. Step by step: File Form 990-N.