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What is the Deadline for 990-N e-Postcard?

Use the table below to find the due date of the annual deadline for the 990-N e-postcard. A 990-N e-postcard needs to be filed by a tax-exempt organization that makes $55,000 or less. To use the table, you must know when your organization’s tax year ends. Instead of filing an annual return, certain small organizations may file an annual electronic notice, Form 990-N (e-Postcard). The due date for Form 990-N is the “initial return due date,” below.

Ending date of the tax year	Initial return due date
December 31	May 15
November 30	April 15
October 31	March 15
September 30	February 15
August 31	January 15
July 31	December 15
June 30	November 15
May 31	October 15
April 30	September 15
March 31	August 15
February 28/29	July 15
January 31	June 15

If a due date falls on a Saturday, Sunday, or legal holiday, the due date is moved over to the next business day. The table above does not reflect the additional day.

Determining a tax-exempt organization’s tax year

A tax year is usually 12 consecutive months. There are two kinds of tax years:

Calendar Tax Year: This is a period of 12 consecutive months beginning January 1 and ending December 31; or
Fiscal Tax Year: This is a period of 12 consecutive months ending on the last day of any month except December.

Generally, your tax year (or accounting period) can be found in the following documents:

Your organization’s by-laws.
Your application for federal tax-exempt status (Forms 1023, 1023-EZ, 1024, or 1024 A) or the determination letter you received approving your tax-exempt status.
The application, Form SS-4, your organization filed to obtain its employer identification number (EIN).
A copy of a prior year’s return, Form 990 or 990-EZ, that you filed with the IRS.

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