FAQs - Form 990-N

Here are some common questions you may have about Form 990-N

What is Form 990-N (e-Postcard)?

Form 990-N (e-Postcard) is a simplified electronic filing option for small tax-exempt organizations with gross receipts of up to $50,000 annually. It allows them to fulfill their annual reporting requirements with the IRS easily. This form requires basic information and must be filed annually to maintain their tax-exempt status.

What are Form 990-N (e-Postcard) requirements?

Organizations must adhere to the following criteria:

The organization's gross receipts must be below or equal to $50,000 annually to be eligible for Form 990-N filing.
As the name suggests, Form 990-N is an e-Postcard, and it must be filed electronically through the IRS website or an authorized tax software provider. Paper filings are not accepted.

How to file Form 990-N (e-Postcard)?

Form 990-N (e-Postcard) can only be filed electronically. With TaxZerone, you can complete the filing in 3 simple steps:

Enter your EIN to retrieve your organization's information stored in the IRS database.
Review whether the information is correct and make changes if necessary.
Choose the tax year and transmit your Form 990-N (e-Postcard) to the IRS.

When are gross receipts normally considered $50,000 or less for exempt organizations?

The IRS mentions that gross receipts are considered to be normally $50,000 or less if the organization meets the following criteria:

If the organization has been in existence for 1 year or less, it must have received $75,000 or less (including both actual receipts and donors' pledged amounts) during its first tax year.
If the organization has been in existence between 1 and 3 years, it must have averaged $60,000 or less in gross receipts during each of its first two tax years.
If the organization is at least 3 years old, it must have averaged $50,000 or less in gross receipts for the immediately preceding 3 tax years, including the year for which the current calculations are being made.

Who needs to file Form 990-N (e-Postcard)?

Nonprofit organizations that have gross receipts of $50,000 or less can file Form 990-N (e-Postcard) with the IRS.

What is the late filing penalty for Form 990-N (e-Postcard)?

There is no penalty for late filing of Form 990-N (e-Postcard). However, if you don't file the form for three consecutive years, the IRS will revoke your organization's tax-exempt status.

Note: You will receive a reminder notice from the IRS when you miss the deadline.

When is the deadline for filing Form 990-N (e-Postcard)?

Form 990-N needs to be filed by the 15th day of the 5th month after the close of the tax year.

Note: e-Postcard cannot be e-filed until after your tax year ends.

What information is required to file Form 990-N (e-Postcard)?

The below information is required to file a Form 990-N (e-Postcard): Your EIN

Yes. That's all you need. Enter your EIN and your organization details will be fetched from the IRS database.

Can I file the previous year's Form 990-N (e-Postcard) return?

Yes, you can file the previous year's Form 990-N (e-Postcard) returns with TaxZerone.

Can I file Form 990 or 990-EZ instead of Form 990-N (e-Postcard)?

Yes. You can file Form 990 or 990-EZ instead of Form 990-N (e-Postcard). However, you will need to complete the form and applicable schedules manually. On the other hand, if your organization's gross receipts are less than $50,000, we recommend that you file Form 990-N (e-Postcard) to save time.

Which organizations cannot file Form 990-N (e-Postcard)?

Below are the organizations that cannot file Form 990-N (the e-Postcard):

Organizations with gross receipts over $50,000
Private foundations
Section 509(a)(3) supporting organizations
Section 527 (political) organizations
Section 501(c)(1) – U.S. government instrumentalities
Section 501(c)(20) – Group legal services plans
Section 501(c)(23) – Pre-1880 Armed Forces organizations
Section 501(c)(24) –ERISA sec. 4049 trusts
Section 501(d) – Religious and apostolic organizations
Section 529 – Qualified tuition programs
Section 4947(a)(2) – Split-interest trusts
Section 4947(a)(1) – Charitable trusts treated as private foundations

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