An overview of IRS Form 990-N

Many nonprofits and exempt organizations are required to report their annual information return to the IRS. There are several different Nonprofit 990 series Forms organization's use to report various activities. An organization's gross receipts for the year will determine which Form 990 they need to file.

Organizations whose gross receipts are less than $50,000 are considered small nonprofits. They need to file Form 990-N (e-postcard) to provide information to the IRS. However, organizations that are eligible to file Form 990-N may instead choose to file Form 990 or Form 990-EZ to satisfy their 501c3 reporting requirements.

When is the deadline to file Form 990-N (e-postcard)?

The Form 990-N (e-postcard) must be filed by the 15th day of the 5th month after the end of an organization's tax year. For a calendar year taxpayer, Form 990-N is due by May 15th. If a due date falls on a Saturday, Sunday, or legal holiday, the Form 990-N due date will be moved to the next business day.

Can Form 990-N be paper filed?

The IRS mandates that all nonprofit tax filing 990 Forms are filed electronically. Thus, there is no paper filing option available and all 990 returns must be e-filed.

What information is required to complete Form 990-N?

The basic information required to complete IRS Form 990-N is:

  • EIN(Employee Identification number), which is also known as TIN( Tax Identification Number)
  • Accounting tax year
  • Legal Name and mailing address of the organization
  • Any other names the organization uses
  • The name and address of a principal officer
  • Mention the organization's website name, if it has any
  • Confirmation that the organizations gross receipts are less than $50,000
  • If applicable, a statement that the organization has terminated or is terminating (going out of business)

Click here, to get detailed information for filing Form 990-N postcard.

How to file Form 990-N

ExpressTaxExempt provides 501c3 tax filer with helpful step-by-step instructions for filling out their 990-N tax form.

  • Step 1: Search the organization EIN and check the filing history
  • Step 2: Select the filing tax year and review the order summary
  • Step 3: Make the payment and transmit Form 990-N directly to the IRS

What happens if your organization fails to file Form 990-N?

Typically, organizations are subject to penalties from the IRS if they file a 990 series form late. However, unlike other returns, Form 990-N does not have any penalties for late filing. But, if an organization fails to file any 990 form for three consecutive years, their exempt-status will be automatically revoked by the IRS.

Organizations whose exempt status is revoked cannot enjoy the tax-deductible contributions and are required to pay income tax returns.

Why Choosing ExpressTaxExempt to file your Form 990-N (e-postcard) is the best option

With ExpressTaxExempt, filing Form 990-n is simple and secure! Some of the exclusive features we offer are listed below:

  • An IRS authorized e-file provider
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  • Instant return notifications from the IRS

ExpressTaxExempt is the one-stop solution for filing 990 Forms.

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