How to File IRS Form 990-N (e-Postcard) Online

To file IRS Form 990-N online, log in to the e-Postcard system on IRS.gov using a Login.gov or ID.me account, enter your organization’s Employer Identification Number, confirm eight short pieces of information, and submit. The filing is free, takes about five minutes, and is due by the 15th day of the 5th month after your tax year closes. There is no paper version and no extension.1Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)

The e-Postcard is the annual notice for most tax-exempt organizations whose gross receipts are normally $50,000 or less.2Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: Who Must File3Internal Revenue Service. Filing Requirements for Churches and Religious Organizations4Internal Revenue Service. Forms 990, 990-EZ and 990-N — 509(a)(3) Supporting Organizations

What to Have Ready Before You Log In

The form is short, but every field needs to match your organization’s records. Gather the following first:5Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: What to Report

  • Employer Identification Number (EIN), the nine-digit number the IRS assigned to your organization.
  • Legal name, exactly as it appears on your articles of incorporation or organizing document.
  • Current mailing address. If it changed since last year, just enter the new one.
  • Website address, if the organization has one.
  • Principal officer’s name and address, usually the president, vice president, secretary, or treasurer named in your bylaws.
  • Tax year you are reporting for (calendar year or fiscal year).
  • Confirmation that gross receipts are normally $50,000 or less. Gross receipts means all money received from every source during the year, with no expenses subtracted. A fundraiser that brought in $2,000 but cost $1,500 counts as $2,000.
  • Whether the organization has terminated or gone out of business.

When the e-Postcard Is Due

Form 990-N is due by the 15th day of the 5th month after the close of your tax year. For a calendar-year organization, that is May 15. When the due date lands on a weekend or legal holiday, it shifts to the next business day. You cannot file until after your tax year ends.1Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)

Form 8868, the extension request, does not apply to the 990-N.6Internal Revenue Service. Extension of Time to File Exempt Organization Returns There is no late-filing penalty either. If you miss the deadline, submit as soon as you can; the IRS will send a reminder to the address on file.

Filing on IRS.gov, Step by Step

The e-Postcard is filed only through the IRS website. Before your very first filing, complete the one-time IRS registration and set up a Login.gov or ID.me credential, which the IRS uses for identity verification. Use the same email address for your Login.gov or ID.me account that you used to register with the IRS.1Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)

Once you’re in:

  • Open the 990-N filing section and enter your EIN. The system pulls up your organization’s record.
  • Confirm the legal name and the tax year you’re reporting on the screen that loads.
  • Enter or update the mailing address, website, and principal officer information.
  • Answer the gross receipts question (yes, receipts are normally $50,000 or less) and the termination question.
  • Cross-check every field against the documents you gathered. Once you submit, the filing cannot be amended.
  • Provide your electronic signature and submit.

The system generates an on-screen confirmation immediately and sends a confirmation email. Save both. That confirmation is your proof of filing and belongs in the organization’s permanent records.

After You Submit

The IRS does not accept amended e-Postcards. If you spot a mistake after submitting, you correct it on next year’s filing.7Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: After You File That is why the pre-submission check matters. A wrong address or misspelled officer name will sit in the public record for a full year.

And it is public. Individual e-Postcards are searchable on IRS.gov, and the full database of filings is available for download.8Internal Revenue Service. Questions About Requirements for Exempt Organizations to Disclose IRS Filings to the General Public The form asks for very little, so this is rarely a concern, but nothing you enter is confidential.

Why On-Time Filing Matters

Missing one year costs nothing directly. Missing three consecutive years costs your exemption. If an organization fails to file any required annual return or notice (990, 990-EZ, or 990-N) for three years in a row, its tax-exempt status is automatically revoked, effective on the filing due date of the third missed year.9Internal Revenue Service. Automatic Revocation of Exemption10Internal Revenue Service. Automatic Revocation of Exemption for Non-Filing: Frequently Asked Questions There is no grace period and no warning. The IRS publishes the names of revoked organizations. A revoked organization may owe federal income tax on income earned while it lacked exempt status, and donations made during that period may not be deductible to donors.

Reinstatement requires a fresh exemption application (Form 1023, 1023-EZ, or 1024) and a user fee of $275 or $600 depending on the form.11Internal Revenue Service. Reinstatement of Tax-Exempt Status After Automatic Revocation12Internal Revenue Service. Form 1023 and 1023-EZ: Amount of User Fee For an organization that was filing a free five-minute e-Postcard, that is a steep price for a missed reminder. Set a recurring calendar alert a month before your deadline and file on time.