Annual Electronic Filing Requirement for Small Exempt Organizations #average #household #income #by #zip #code

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Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)

How to file

To electronically submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ. use the Form 990-N Electronic Filing System (e-Postcard) .

  • The Form 990-N electronic-filing system moved from Urban Institute’s website to IRS.gov in February. All filers must register at IRS.gov prior to filing their next Form 990-N. This is a one-time registration; you won’t be asked to register again when filing next year.
  • Form 990-N must be completed and filed electronically. There is no paper form .
  • Form 990-N filers may choose to file a complete Form 990 or Form 990-EZ instead.
  • Use the Form 990-N Electronic Filing System (e-Postcard) User Guide while registering and filing.
  • For filing system and website issues, see How to File: Frequently Asked Questions. If site issues are unresolved, call TE/GE Customer Accounts Services at 877-829-5500. A representative will file your Form 990-N information.
  • Organizations should continue efforts to file, even if late.

Prior to filing your form, please review the following information:

Who must file

Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can satisfy their annual reporting requirement by electronically submitting Form 990-N if they choose not to file Form 990 or Form 990-EZ instead.

Exceptions to this requirement include:

  • Organizations that are included in a group return,
  • Churches. their integrated auxiliaries, and conventions or associations of churches, and
  • Organizations required to file a different return

Form 990-N filing due date

Form 990-N is due every year by the 15th day of the 5th month after the close of your tax year. You cannot file thee-Postcarduntil after your tax year ends.

Example. If your tax year ended on December 31, the e-Postcard is due May 15 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.

If your 990-N is late, the IRS will send a reminder notice to the last address we received.

While there is no penalty assessment for filing Form 990-N late, organizations that fail to file required Forms 990, 990-EZ or 990-N for three consecutive years will automatically lose their tax-exempt status. Revocation of the organization’s tax-exempt status will happen on the filing due date of the third consecutively-missed year. Watch this IRS YouTube presentation for more information.

Information you will need when filing Form 990-N

Form 990-N is easy to complete. You’ll need only eight items of basic information about your organization.

Search for Form 990-N filings

To search for organizations that have filed Form 990-N and to view their filings, see Exempt Organizations Select Check . You can also download the entire database of Form 990-N filings.

Additional information

  • Frequently Asked Questions – Form 990-N
  • User Guide for Form 990-N Electronic Filing System (e-Postcard)
  • Form 990 Overview course at StayExempt.IRS.gov
  • Frequently Asked Questions – Automatic revocation for not filing annual return or notice
  • Final regulations (August 10, 2009)
  • Educational tools – Help spread the word – Help small tax-exempt organizations stay exempt!
  • EO Select Check – Search for organizations that have filed Form 990-N and view their filings
  • EO Update – Subscribe to the IRS Exempt Organizations email newsletter that highlights new information

Page Last Reviewed or Updated: 06-Sep-2016


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