If your tax-exempt organization normally takes in $50,000 or less a year, you file Form 990-N (the “e-Postcard”) electronically on IRS.gov. The filing is free, takes about ten minutes, and asks for eight basic pieces of information about your organization. Below is how to file Form 990-N from start to finish, when it’s due, and what to do if you’ve already missed it.
Is Your Organization Eligible to File the e-Postcard?
Most small tax-exempt organizations with gross receipts normally $50,000 or less file Form 990-N each year.1Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard) Larger organizations file Form 990-EZ or Form 990 instead.2Internal Revenue Service. Form 990 Series: Which Forms Do Exempt Organizations File Churches, associations of churches and their integrated auxiliaries, government entities, and private foundations do not file the e-Postcard at all.3Internal Revenue Service. Annual Exempt Organization Return: Who Must File
“Normally $50,000 or less” has a specific meaning that depends on how long your organization has existed:4Internal Revenue Service. 2025 Instructions for Form 990-EZ
- Up to one year old: received or was pledged $75,000 or less in the first tax year.
- One to three years old: averaged $60,000 or less across the first two tax years.
- Three years old or more: averaged $50,000 or less over the preceding three tax years.
Gross receipts are the total of everything that came in during the year — donations, grants, dues, fundraising revenue, investment income — before subtracting any costs or expenses.5Internal Revenue Service. Gross Receipts Defined If you took in $48,000 and spent $45,000, your gross receipts are $48,000, not $3,000. If you cross the applicable threshold, you file Form 990-EZ or Form 990 for that year instead.
What to Gather Before You Start
Form 990-N asks for eight items. Having them ready keeps the session short:6Internal Revenue Service. Annual Electronic Notice Form 990-N for Small Organizations: What to Report
- Your Employer Identification Number (EIN).
- Your tax year — calendar year or fiscal year, and the specific period being reported.
- The legal name of the organization as it appears in IRS records.
- The current mailing address on file with the IRS.
- Any other names the organization uses (trade names, DBAs).
- The name and address of a principal officer.
- Your website address, if the organization has one.
- Confirmation that gross receipts are normally $50,000 or less.
If the organization has shut down, you’ll also mark the termination question “yes.” Match your legal name and address to what the IRS already has; mismatches cause processing problems.
Filing Form 990-N Step by Step
The e-Postcard is electronic only. There is no paper form, and the IRS charges nothing to file.7Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: How to File Use a desktop or laptop; the IRS advises against filing from a phone or tablet.
Step 1: Sign In Through Login.gov or ID.me
Go to the Form 990-N Electronic Filing System page on IRS.gov. Access requires a Login.gov or ID.me account.1Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard) If you already use either for another federal service, sign in with those credentials. Creating a new account means verifying your identity with a photo ID and a selfie through a smartphone or webcam. Use the same email tied to any existing IRS account to avoid access issues later.
Step 2: Enter the Eight Required Items
The system walks you through each field in sequence. Start with the EIN, then the legal name, mailing address, any alternate names, tax year, principal officer details, and website. Enter the information exactly as the IRS has it on file.
Step 3: Confirm Eligibility and Submit
Confirm that gross receipts are normally $50,000 or less, and if the organization is terminating, answer “yes” on the termination question. Review the summary screen and submit. The system issues a confirmation with a date and time stamp. Save it — this is your proof of filing.
Confirming the Filing Went Through
The IRS does not mail a separate acceptance letter beyond the electronic confirmation at the time of filing. To verify independently, search for your organization in the IRS Tax Exempt Organization Search (TEOS) tool. Allow up to four weeks for the filing to appear.8Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: After You File If nothing shows up after that, call the IRS Exempt Organizations line.
When Form 990-N Is Due
Form 990-N is due by the 15th day of the fifth month after your tax year ends.1Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard) For calendar-year organizations, that’s May 15. A fiscal year ending June 30 produces a November 15 deadline. The deadline applies even if the organization had no financial activity.
You cannot request an extension. Form 8868, which extends Form 990 and 990-EZ by six months, specifically excludes the e-Postcard.9Internal Revenue Service. Instructions for Form 8868 (Rev. January 2026) Because filing takes only a few minutes, the IRS offers no mechanism to delay it.
If You Missed the Deadline
There is no monetary penalty for filing a single year’s e-Postcard late.1Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard) File it as soon as you notice. The real risk is letting it slide.
An organization that fails to file for three consecutive years automatically loses its federal tax-exempt status. This happens by operation of law on the due date of the third missed filing, with no appeals process and no IRS discretion to undo it — even for a good reason.10Internal Revenue Service. Automatic Revocation of Exemption11Internal Revenue Service. Automatic Revocation of Exemption for Non-Filing: Frequently Asked Questions Once revoked, the organization may owe federal income tax on its revenue, donors can no longer deduct contributions, and the organization comes off the IRS cumulative list of exempt organizations.
Getting status back means applying for reinstatement with Form 1023, 1023-EZ, 1024, or 1024-A, and paying the user fee — currently $600 for Form 1023 or $275 for Form 1023-EZ.12Internal Revenue Service. Automatic Revocation — How to Have Your Tax-Exempt Status Reinstated13Internal Revenue Service. Form 1023 and 1023-EZ: Amount of User Fee For an organization whose only annual duty was a free ten-minute filing, that’s an entirely avoidable expense. Set a calendar reminder.
Filing a Final e-Postcard When Dissolving
If your organization is shutting down, file one last Form 990-N and answer “yes” to the question asking whether the organization has terminated or gone out of business. No additional attachments are required for 990-N filers.14Internal Revenue Service. Termination of an Exempt Organization If the organization dissolves partway through a tax year, file the final e-Postcard as soon as reasonably practicable after what would have been the start of the next tax year. Skipping this step leaves the IRS record open and can complicate any later verification of the organization’s status.