Form 990-N, also called the e-Postcard, is due every year by the 15th day of the 5th month after the close of your nonprofit’s tax year. For most organizations that use a calendar tax year ending December 31, the Form 990-N deadline is May 15 of the following year. The IRS also states that if the due date falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.
For example, if your nonprofit’s tax year ends on December 31, 2025, your Form 990-N would generally be due on May 15, 2026. If your organization uses a fiscal year instead, your deadline depends on the month your tax year ends. For example, if your tax year ends June 30, your Form 990-N would generally be due November 15.
One important detail: you cannot file Form 990-N until after your tax year has ended. That means you cannot submit the e-Postcard early while the filing year is still open.
Small tax-exempt organizations with gross receipts normally $50,000 or less are generally eligible to file Form 990-N instead of Form 990 or Form 990-EZ.
If your nonprofit misses the Form 990-N deadline, you should still file as soon as possible. The biggest risk is not usually a one-time late filing, but failing to file for three consecutive years. If a nonprofit does not file its required annual return or notice for three years in a row, the IRS can automatically revoke its tax-exempt status.
To stay compliant, check your nonprofit’s tax year, confirm your filing deadline, and submit your Form 990-N on time each year.
To determine if your organization is compliant, simply enter your EIN here: