File Form 990-N Online

Who must file Form 990-N

Section 6033(i) requires most small tax-exempt organizations that are excused from filing a full annual return to submit an annual electronic notice instead. In practice that means an organization whose annual gross receipts are normally $50,000 or less files Form 990-N, unless it chooses to file a complete Form 990 or Form 990-EZ.

"Normally" is an averaging test, and the threshold depends on how long the organization has existed: up to $75,000 of gross receipts in a first tax year, an average of $60,000 or less across the first two years, and an average of $50,000 or less across the three most recent years thereafter.

Form 990-N filing deadline

Form 990-N is due the 15th day of the 5th month after the tax year ends — May 15 for a calendar-year organization — and no extension is available.

Missed Form 990-N or prior-year filings

A single missed Form 990-N does not revoke anything by itself, but it should be addressed promptly. Once a later tax year has closed, the IRS direct submission system no longer accepts the earlier e-Postcard, and the period must be transmitted through an approved e-file provider. If three consecutive required annual filings go unsatisfied, tax-exempt status is automatically revoked and Form 990-N alone will not restore it.

Not sure what your organization should file? Ask Exempt Tax Desk or read What Is Form 990?

Form 990-N filing questions

What happens if I don't file Form 990-N?

If an organization fails to satisfy its required Form 990-series annual filing obligations for three consecutive years, its federal tax-exempt status is automatically revoked under section 6033(j). The revocation is effective as of the due date of the third required filing.

What if I missed one year?

One missed Form 990-N does not by itself cause automatic revocation. The organization should file the required annual notice promptly so the missed year does not become part of a three-consecutive-year pattern.

Is there a penalty for filing Form 990-N late?

There is generally no monetary late-filing penalty for Form 990-N itself. The significant consequence is automatic revocation of tax-exempt status after three consecutive missed required annual filings.

What if my tax-exempt status has already been revoked?

Filing Form 990-N alone does not restore exemption after automatic revocation. A separate IRS reinstatement process generally applies, and an organization in that position should address reinstatement before relying on exempt status.

What is Form 990-N?

Form 990-N, the e-Postcard, is the annual electronic notice most small tax-exempt organizations file when their gross receipts are normally $50,000 or less. It reports basic identifying information rather than detailed financial statements.

Who can file Form 990-N?

Most tax-exempt organizations whose annual gross receipts are normally $50,000 or less may file Form 990-N. Private foundations file Form 990-PF instead, section 509(a)(3) supporting organizations generally file Form 990 or Form 990-EZ, and organizations included in a group return do not file their own e-Postcard.

When is the Form 990-N filing deadline?

Form 990-N is due by the 15th day of the 5th month after the close of the organization's tax year. For a calendar-year organization, that is May 15. There is no extension for Form 990-N.

Why pay $99 when the IRS charges nothing?

The IRS does not charge a filing fee, and eligible organizations can submit the e-Postcard themselves. The $99 Exempt Tax Desk service fee covers eligibility review, organization-status review, preparation, validation, electronic filing by our preparer, submission tracking, acceptance confirmation and an annual reminder.

What information does Form 990-N require?

Legal name and any other names used, EIN, mailing address, website address, the principal officer's name and address, the tax year, confirmation that gross receipts are normally $50,000 or less, and a statement if the organization has terminated.

Exempt Tax Desk is an independent tax filing and educational service and is not affiliated with or endorsed by the Internal Revenue Service.

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