Skip to main content
IRS-authorized e-file provider · not the IRS
All posts

Step-by-Step Guide to Filing Form 990-N (e-Postcard) for Nonprofits

· Last reviewed · 3 min read

Step-by-Step Tax Filing for Non-Profits: A Complete 990-N Guide

Form 990-N, the e-Postcard, is the annual IRS filing for small tax-exempt organizations. This guide covers who files it, when it is due, and how to file it with 990.tax.

Who files Form 990-N

Most small tax-exempt organizations whose gross receipts are normally $50,000 or less must file Form 990-N, unless they choose to file a complete Form 990-EZ or Form 990 instead.

"Normally" has a specific meaning. Gross receipts are normally $50,000 or less if your organization is:

  • Up to a year old and received, or donors pledged, $75,000 or less in its first tax year
  • Between 1 and 3 years old and averaged $60,000 or less in each of its first 2 tax years
  • Three years old or more and averaged $50,000 or less over the immediately preceding 3 tax years, including the current year

Some organizations cannot use Form 990-N even when they are small. These include private foundations, most section 509(a)(3) supporting organizations, and certain section 527 political organizations. If your organization is included in a parent's group return, you do not file your own 990-N.

When it is due

Form 990-N is due by the 15th day of the 5th month after your tax year ends. If that day is a Saturday, Sunday or legal holiday, the due date is the next business day. You cannot file until the tax year has ended. There is no extension.

  • Year ended June 30, 2026: due November 16, 2026, because November 15 is a Sunday.
  • Year ending December 31, 2026: due May 17, 2027, because May 15 is a Saturday.

The IRS does not charge a penalty for a late e-Postcard. But an organization that misses three consecutive years automatically loses its tax-exempt status.

What you need

The e-Postcard asks for eight items:

  • 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

Filing with 990.tax

Step 1: Go to 990.tax. If you have an account, log in. If not, start typing your organization's name or EIN to create one. Start by logging into 990.tax (if you already have an account) or begin typing the name or EIN of your non-profit organization to create a new account

Step 2: Select the tax year you are filing for. If your gross receipts are normally $50,000 or less, you file Form 990-N. 990.tax also files earlier tax years. The IRS website does not accept prior-year e-Postcards, so a prior year has to go through an e-file provider. Select the tax year for which you are filing. If your gross receipts are normally $50,000 or less, you will be filing Form 990-N

Step 3: Check the pre-filled information and complete anything missing. Verify pre-filled and fill out any missing 990-N form information.

Step 4: Enter the principal officer's name and address, and your own contact details. Great job! You've entered all information about your non-profit finances. The final step is to provide information about yourself

Step 5: Pay $19.99. There is no subscription. 990.tax transmits the e-Postcard to the IRS after payment.

Step 6: Watch for an email from [email protected]. It tells you whether the IRS accepted or rejected the filing. If it was rejected, correct the problem and file again.

Step 7: Download a copy of the filed form from the Filings section and keep it with your records.

If your receipts were higher

If gross receipts were not normally $50,000 or less, file Form 990-EZ or Form 990 instead. Form 990-EZ is for organizations with gross receipts under $200,000 and total assets under $500,000 at year end. 990.tax files Form 990-EZ for $89.99. It does not file the full Form 990. See the difference between Form 990-N and Form 990-EZ.

California organizations

California also has an annual requirement. Organizations with California tax-exempt status file FTB 199N or Form 199 with the Franchise Tax Board, in addition to the IRS form. 990.tax can add California Form 199 to your 990-N filing for $49.99. See the step-by-step guide for California nonprofits.

Questions can go to [email protected].

Disclaimer: This post is for general information and is not legal or tax advice.

Sources

Start a filing