Form 990-N Instructions: Eligibility, Filing, and Deadlines

To file Form 990-N, the e-Postcard, go to the Form 990-N Electronic Filing System on IRS.gov, sign in with a Login.gov or ID.me account, and enter eight pieces of basic information about your organization. It’s free, takes about ten minutes, and is the only way small tax-exempt organizations with gross receipts normally at or below $50,000 can meet their annual filing requirement. There is no paper version.¹

Confirm Your Organization Can Use Form 990-N

Most small tax-exempt organizations with annual gross receipts normally $50,000 or less file Form 990-N.² Organizations above that threshold file Form 990-EZ or the full Form 990 instead. If you’re eligible for the e-Postcard, you can voluntarily file the longer form, but not the reverse.

Some organizations don’t file any annual return at all. Churches, associations of churches, and their integrated auxiliaries are excluded, along with government entities and private foundations (which file Form 990-PF).³

What “Normally $50,000 or Less” Means

The word “normally” isn’t tied to a single year. It shifts with how long your organization has existed:⁴

Up to one year old: gross receipts are “normally” $50,000 or less if you received (or donors pledged) $75,000 or less in your first tax year.
One to three years old: the two-year average must be $60,000 or less.
Three years old or more: the three-year average must be $50,000 or less.

Gross receipts are the total amounts your organization received from all sources during the year, before subtracting any costs or expenses.⁵ Donations, grants, dues, fundraising revenue, and investment income all count. If you brought in $48,000 and spent $45,000, your gross receipts are $48,000, not $3,000.

Gather These Eight Items Before You Log In

The e-Postcard asks for only eight things. Having them ready keeps the filing to a few minutes and avoids mismatches that can delay processing:⁶

Employer Identification Number (EIN).
The tax year you’re reporting — calendar year or the specific fiscal period.
Legal name exactly as it appears in IRS records.
Current mailing address matching IRS records.
Any other names the organization uses, such as trade or DBA names.
Name and address of the principal officer.
Website address, if the organization has one.
Confirmation that annual gross receipts are normally $50,000 or less.

If the organization has dissolved or ceased operations, you’ll also answer “yes” to the termination question when you file.

File on IRS.gov: Step by Step

The e-Postcard is filed only through the IRS’s electronic system, and the IRS charges nothing to file it.¹ The IRS advises against using a smartphone or tablet, so use a desktop or laptop.

Step 1: Sign In With Login.gov or ID.me

Go to the Form 990-N Electronic Filing System on IRS.gov. Access requires a Login.gov or ID.me account.² If you already have either account from another government service, sign in with those credentials. If you don’t, you’ll create one by verifying your identity with a photo ID and a selfie captured through your webcam or smartphone. Use the same email tied to any existing IRS account so your records line up.

Step 2: Enter Your Organization’s Information

The system walks you through the eight fields one at a time. Start with the EIN, then work through legal name, mailing address, alternate names, tax year, principal officer, and website. Match IRS records exactly. A legal name or address that doesn’t match what the IRS has on file can cause processing issues.

Step 3: Confirm Eligibility and Submit

You’ll be asked to confirm that gross receipts are normally $50,000 or less. If the organization is terminating, answer “yes” to that question too. Review the summary screen, submit, and save the on-screen confirmation with its date and time stamp. That confirmation is your proof of filing.

Verify the Filing Went Through

The IRS doesn’t send a separate acceptance letter beyond the electronic confirmation you get at submission. To check independently, search the IRS Tax Exempt Organization Search (TEOS) tool. Your filing shows up there, though it can take up to four weeks to appear.⁷ If it hasn’t appeared after four weeks, contact the IRS Exempt Organizations line.

Know Your Deadline — and That No Extension Exists

Form 990-N is due by the 15th day of the fifth month after your tax year ends.² Calendar-year organizations file by May 15. A fiscal year ending June 30 gives a November 15 deadline. The deadline applies even in a year with zero activity.

You cannot request an extension. Form 8868, which gives 990 and 990-EZ filers a six-month extension, specifically excludes the e-Postcard.⁸

There is no monetary penalty for a single late 990-N.² File as soon as you notice. The danger is missing multiple years in a row.

Missing Three Years in a Row Costs You Your Exempt Status

An organization that fails to file its required annual return or e-Postcard for three consecutive years automatically loses its federal tax-exempt status. This happens by operation of law, not at the IRS’s discretion, and revocation takes effect on the filing due date of the third missed year.⁹ There is no appeals process for an automatic revocation, and the IRS cannot undo one even if the organization had a good reason for missing filings.¹⁰

Once revoked, the organization is no longer exempt from federal income tax and may need to file Form 1120 and pay tax on its revenue.⁹ Donations stop being tax-deductible, the organization comes off the IRS cumulative list of exempt organizations (Publication 78), and state and local exemptions may be affected. Reinstatement requires filing Form 1023, 1023-EZ, 1024, or 1024-A and paying the user fee, which currently ranges from $275 for Form 1023-EZ to $600 for the full Form 1023.¹¹ Whether your reinstatement is retroactive depends on how quickly you apply and whether you can show reasonable cause for the missed years.¹² For an organization whose only annual obligation was a free, ten-minute filing, that’s an avoidable setback.

Filing a Final Return If the Organization Is Closing

If your organization is dissolving, file one last e-Postcard and answer “yes” to the question asking whether it has terminated or gone out of business.¹³ No additional attachments are required for 990-N filers.

If dissolution happens before the normal tax year ends, file the final e-Postcard as soon as reasonably practicable after the start of what would have been the next tax year.¹³ Without that final filing, the organization’s IRS record stays open, which can create problems if a state agency or anyone else later checks federal status.

1
Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: How to File
2
Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)
3
Internal Revenue Service. Annual Exempt Organization Return: Who Must File
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Internal Revenue Service. 2025 Instructions for Form 990-EZ
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Internal Revenue Service. Gross Receipts Defined
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Internal Revenue Service. Annual Electronic Notice Form 990-N for Small Organizations: What to Report
7
Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: After You File
8
Internal Revenue Service. Instructions for Form 8868 (Rev. January 2026)
9
Internal Revenue Service. Automatic Revocation of Exemption
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Internal Revenue Service. Automatic Revocation of Exemption for Non-Filing: Frequently Asked Questions
11
Internal Revenue Service. Form 1023 and 1023-EZ: Amount of User Fee
12
Internal Revenue Service. Automatic Revocation — How to Have Your Tax-Exempt Status Reinstated
13
Internal Revenue Service. Termination of an Exempt Organization