Form 990-N Instructions: Step-by-Step Guide

Form 990-N, also called the e-Postcard, is the simplest annual IRS filing for small tax-exempt organizations. Most nonprofits with gross receipts normally $50,000 or less can file Form 990-N instead of the longer Form 990 or Form 990-EZ. The IRS requires Form 990-N to be filed electronically; there is no paper version of the form.

Step 1: Confirm that your nonprofit is eligible

Before filing Form 990-N, make sure your organization qualifies. In general, Form 990-N is for small tax-exempt organizations with annual gross receipts normally $50,000 or less. Organizations with gross receipts normally over $50,000 generally need to file Form 990-EZ or Form 990 instead. Private foundations, most supporting organizations, and certain other organizations may not be allowed to file Form 990-N. Enter your EIN below to determine your eligibility to file. 

Step 2: Gather your organization’s information

Form 990-N is short, but you still need accurate information before filing. Be prepared to provide your organization’s legal name, any other names it uses, EIN, mailing address, website address if applicable, principal officer name and address, tax year, and confirmation that your organization’s gross receipts are normally $50,000 or less.

Step 3: Know your tax year

Your Form 990-N filing is based on your nonprofit’s tax year. Many organizations use a calendar year ending December 31, but some use a fiscal year ending in a different month. Your Form 990-N is generally due by the 15th day of the 5th month after your tax year ends.

Step 4: File electronically

Form 990-N must be submitted online. The IRS states that there is no paper form, and filers should use the electronic filing system to submit the e-Postcard. The IRS also advises filers not to use a smartphone or tablet when completing Form 990-N.

Step 5: Review before submitting

Before you submit, carefully review your EIN, organization name, tax year, address, and officer information. A simple typo can make it harder to match the filing to your organization or track your compliance history later.

Step 6: Keep proof of filing

After filing Form 990-N, keep a copy of your confirmation or acceptance record with your nonprofit’s records. This helps prove that your annual filing was submitted and can be useful for board records, grant applications, banking, and future compliance checks.

Filing Form 990-N is usually quick, but it is important. If your nonprofit fails to file its required annual return or notice for three consecutive years, the IRS can automatically revoke its tax-exempt status. Filing on time each year helps your organization stay compliant and avoid unnecessary reinstatement problems.