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Filing a Past-Due IRS Form 990-N (e-Postcard) with 990.tax

· Last reviewed · 4 min read

Filing Past Due IRS Form 990-N: Your Solution with 990.tax

If your organization missed a Form 990-N (e-Postcard) deadline, you can still file it. The IRS does not charge a penalty for a late e-Postcard. The real risk is losing tax-exempt status if you miss three years in a row. This guide explains the rules and how to file for earlier years.

What Form 990-N is

Form 990-N is the annual electronic notice for small tax-exempt organizations whose annual gross receipts are normally $50,000 or less. It asks for eight items:

  • Employer identification number (EIN)
  • Tax year
  • Legal name and mailing address
  • Any other names the organization uses
  • Name and address of a principal officer
  • Website address, if you have one
  • Confirmation that gross receipts are normally $50,000 or less
  • If it applies, a statement that the organization has terminated

Some small organizations cannot use Form 990-N. These include private foundations, which file Form 990-PF, and most section 509(a)(3) supporting organizations, which file Form 990 or 990-EZ. The IRS keeps the full list on its "organizations not permitted to file" page. If your organization is included in a parent's group return, you do not file your own 990-N.

When it was due

Form 990-N is due by the 15th day of the 5th month after your tax year ends. If that day falls on a Saturday, Sunday or legal holiday, the due date is the next business day. You cannot file before the tax year ends.

Some examples:

  • Tax year ended December 31, 2025: due May 15, 2026.
  • Tax year ended June 30, 2026: November 15, 2026 is a Sunday, so the due date is November 16, 2026.
  • Tax year ending December 31, 2026: May 15, 2027 is a Saturday, so the due date is May 17, 2027.

There is no extension for Form 990-N. The Form 8868 instructions state that you cannot use Form 8868 to extend the due date of Form 990-N.

What happens when you file late

  • No penalty. The IRS says you will not be assessed a penalty for filing an e-Postcard late.
  • A reminder notice. The IRS sends a reminder notice if you do not file on time.
  • Revocation after three years. An organization that does not file a required Form 990, 990-EZ or 990-N for three consecutive years automatically loses its tax-exempt status. The revocation is effective on the original due date of the third missed return or notice.

The IRS publishes the names of revoked organizations and updates the list monthly. Once your status is revoked, filing the missing e-Postcards does not restore it. You have to apply for reinstatement. See how automatic revocation and reinstatement work.

If you have missed one or two years, file them now. That keeps you inside the three-year window.

Can you file a prior year on IRS.gov?

No. The IRS says you cannot file a prior-year Form 990-N through the link to its filing system on IRS.gov. Prior years must be filed through an approved e-file service provider. 990.tax is an IRS-authorized e-file provider, and it files Form 990-N for earlier tax years.

How to file a past-due 990-N with 990.tax

  1. Go to 990.tax and enter your organization's name or EIN. Returning users log in.
  2. Select the tax year you missed. Each year is a separate filing, so repeat the steps for every missing year.
  3. Check the pre-filled information. Confirm that gross receipts for that year were normally $50,000 or less.
  4. Enter the principal officer's name and address.
  5. Pay $19.99 for the filing. There is no subscription. 990.tax transmits the return after payment.
  6. Watch for an email from [email protected]. It tells you whether the IRS accepted or rejected the filing. Download a copy from the Filings section for your records.

If your receipts were over $50,000 in a missed year

Then Form 990-N was not the right form for that year. Organizations with gross receipts under $200,000 and total assets under $500,000 at year end may file Form 990-EZ instead of Form 990. Unlike the e-Postcard, a late Form 990-EZ can carry a daily penalty. The 2025 Form 990-EZ instructions list $25 a day, up to the lesser of $13,000 or 5% of gross receipts, unless you show reasonable cause.

Form 990-EZ must be filed electronically, and IRS e-file is available only for the current tax year and the two prior tax periods. Older returns must be filed on paper. 990.tax e-files Form 990-EZ, including earlier tax years inside that window, for $89.99. It does not file the full Form 990 or Form 990-PF.

California organizations

If your organization holds California tax-exempt status, the Franchise Tax Board (FTB) has its own annual filing: FTB 199N or Form 199. The FTB revokes the state tax-exempt status of an organization that does not file FTB 199N for three consecutive years, effective as of the due date of the third year. Catch up with the state as well. See Form 199N vs Form 199 for California PTAs.

Questions about a late filing can go to [email protected].

Disclaimer: This post is for general information and is not legal or tax advice. Consult a tax professional about your organization's situation.

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