How to File Form 990-N (e-Postcard): Deadlines, ID.me, and Reinstatement

To file Form 990-N, the e-Postcard, log in at IRS.gov, verify your identity through ID.me, enter your organization’s EIN, and submit eight basic pieces of information electronically. The form is free, takes only a few minutes once you have your information together, and must be filed by the 15th day of the fifth month after your tax year ends.¹ There is no paper version.

Make Sure Your Organization Qualifies

The 990-N is for tax-exempt organizations with gross receipts that are normally $50,000 or less, excluding private foundations.¹ Gross receipts means total money taken in from all sources during the year, before subtracting any expenses: donations, grants, fundraising revenue, investment income, and dues all count.²

“Normally” is defined by how long the organization has existed:

One year old or less: $75,000 or less received or pledged during the first tax year.¹
Between one and three years old: averaged $60,000 or less across the first two tax years.
Three years old or more: averaged $50,000 or less across the preceding three tax years.

A few organizations under the threshold still cannot use the 990-N. Private foundations file Form 990-PF. Section 509(a)(3) supporting organizations and Section 527 political organizations must file Form 990 or 990-EZ instead.³ Churches, their integrated auxiliaries, and conventions or associations of churches do not file any annual return.⁴ And if your organization is a subordinate covered under a parent’s group return, that return satisfies your requirement; file separately only if the parent did not include you on its list of subordinates provided to the IRS.

Know Your Deadline

The 990-N is due by the 15th day of the fifth month after your tax year ends. If your organization runs on a calendar year, that is May 15. A fiscal year ending June 30 means a November 15 deadline.⁵

No extension is available. There is also no monetary penalty for filing late, and you should still file even if the deadline has already passed. The IRS will send a reminder to the address on file.¹ The serious consequence applies only after three consecutive missed years.

Gather These Eight Items Before You Log In

The form asks for only eight items, and the filing goes quickly once you have them in front of you:¹

Employer Identification Number (EIN)
Tax year you are filing for
Legal name of the organization as the IRS has it
Current mailing address
Any other names the organization uses, including “doing business as” names
Name and address of a principal officer
Confirmation that annual gross receipts are normally $50,000 or less
A termination statement, if the organization has gone out of business

Match your legal name and address to what the IRS has on record. Mismatches are a common cause of rejection.

Filing on IRS.gov

The 990-N can only be submitted electronically through the IRS portal. The IRS moved the submission system from the previous Urban Institute website to its own site, so bookmarks pointing to the old third-party page no longer work.⁶

Set Up an ID.me Account

First-time filers go through a one-time identity verification using ID.me. Have a government-issued photo ID ready — a driver’s license, state ID, or passport — and be prepared to take a selfie or join a brief video chat with an ID.me agent.⁷ If you already have an ID.me account through another government agency, you can sign in without repeating the verification. People with an Individual Taxpayer Identification Number instead of a Social Security Number can also create an account.

Submit the Filing

Once you are signed in, enter your EIN and select the tax year you are filing for. The system walks through a series of short screens that collect the eight items. After entering the principal officer’s details and checking the gross receipts box, you review everything on a summary screen and apply an electronic signature confirming you are authorized to file on the organization’s behalf.

When submission succeeds, the system generates a confirmation number. Save it right away. That number is your only proof of timely filing.

If Something Goes Wrong

If you get an error that your EIN is wrong and you know you entered it correctly, the IRS may not have your organization listed as tax-exempt. This happens if the exemption application is still pending or was never filed. Call IRS Customer Account Services at 877-829-5500 and ask them to set up your organization for 990-N filing. Allow about six weeks for records to update. No penalty applies to the resulting delay.⁸

For technical problems, avoid filing from a smartphone or tablet. Use only letters, numbers, and hyphens in text fields. If the system freezes, sign out, shut down your computer, wait a minute, restart, and try again. If problems continue, call 877-829-5500 for technical help.⁸

What Happens If You Miss Three Years in a Row

A single late filing carries no fine, but under IRC Section 6033(j), an exempt organization that fails to file its required annual return or notice for three consecutive years automatically loses its tax-exempt status. Revocation takes effect on the filing due date of the third missed year. The IRS does not send a warning or grant exceptions.⁹

A revoked organization is treated as taxable. It must file a federal income tax return such as Form 1120 and pay any income tax owed.¹⁰ For organizations previously recognized under Section 501(c)(3), donors can no longer deduct contributions, which can shut down fundraising even before any reinstatement.

To check whether your organization has already been revoked, use the IRS Tax Exempt Organization Search tool at apps.irs.gov/app/eos, select the Auto-Revocation List database, and search by EIN or name.⁹

Getting Reinstated After Revocation

Reinstatement requires filing a new application for tax exemption — Form 1023, 1023-EZ, 1024, or 1024-A depending on organization type — and paying the user fee.¹¹ For 501(c)(3) organizations, Form 1023-EZ costs $275 and the full Form 1023 costs $600.¹²

Organizations that were eligible to file Form 990-EZ or 990-N during the three years that triggered revocation can use a streamlined retroactive reinstatement if they apply within 15 months of the revocation letter or the date they appeared on the IRS Revocation List, whichever is later. If approved, the exemption is restored back to the revocation date. Applications after the 15-month window generally take effect only from the submission date.¹³

State Filings Are Separate

The federal 990-N does not satisfy state requirements. Most states require nonprofits to file a separate annual report, a charitable solicitation registration, or both. Fees and deadlines vary by state and by your organization’s revenue. Check with your state’s secretary of state or attorney general office to confirm what you owe there; losing state good standing can be as disruptive as losing federal exempt status.

1
Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard)
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Internal Revenue Service. Gross Receipts Defined
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Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: Who Must File
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Internal Revenue Service. Filing Requirements for Churches and Religious Organizations
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Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: When to File
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Internal Revenue Service. New Form 990-N Submission Website Now Open
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Internal Revenue Service. How to Register for IRS Online Self-Help Tools
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Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: How to File
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Internal Revenue Service. Automatic Revocation of Exemption
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Internal Revenue Service. Automatic Revocation of Exemption for Non-Filing: Frequently Asked Questions
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Internal Revenue Service. Reinstatement of Tax-Exempt Status After Automatic Revocation
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Internal Revenue Service. Form 1023 and 1023-EZ: Amount of User Fee
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Internal Revenue Service. Automatic Revocation – How to Have Your Tax-Exempt Status Reinstated