E-file Your IRS 990-N Form Online
What is the IRS Form 990-N?
The IRS Form 990-N, also known as the "e-Postcard", is used to file annual information returns to IRS by tax-exempt, non-profit organizations.The Form 990-N is filed in order to keep an Organization’s tax-exempt status. As the name suggests, the Form 990-N must be prepared and filed electronically. There is no long a paper filing option for this form.
Who Needs to File Form 990-N?
Any small tax-exempt, non-profit organizations with an annual gross income of $50,000 or less must file and submit the Form 990-N electronically on an annual basis. The following organizations are exempt from filing an annual Form 990.
- Private foundations
- Organizations that are included in a group return i.e. political organizations
- Tax-exempt organizations that have an annual gross income of more than $50,000
- Churches and other religious organizations
Organizations must provide proof of their income every year. Not filing for 3 consecutive years will result in the removal of the Organization’s tax-exempt status, and the organization will have to begin the filing process from the very beginning.
What is the Deadline for the Form 990-N?
IRS 990-N form is due by the 15th day of 5th month after the close of the Organization’s tax year. For example, if your tax year ended on December 31, your deadline would be May 15 of the following year. Should it so happen that the date falls on a government recognized holiday or on a Sunday, the form is due the following business day. Each organization is not able to file the e-Postcard until after their fiscal year ends. Failure to file on time may result in a late filing penalty.