E-file Form 990-N
(e-Postcard) for FREE^#

Nonprofit organizations that have gross receipts of $50,000 or less can file Form 990-N (e-Postcard) with the IRS.

Below information is required to file Form 990-N (e-Postcard) with the IRS:

• Organization's Employer identification number (EIN)
• Tax year (calendar or fiscal filer)
• Legal name and mailing address
• Any other names the organization uses
• Name and address of a principal officer
• Website address (if available)
• Confirmation that the organization's annual gross receipts are $50,000 or less
• If applicable, a statement that the organization has terminated or is terminating
  (going out of business)

Form 990-N (e-Postcard) is a simplified electronic filing option for small tax-exempt organizations with gross receipts of up to $50,000 annually. It allows them to fulfill their annual reporting requirements with the IRS easily. This form requires basic information and must be filed annually to maintain their tax-exempt status.

Organizations must adhere to the following criteria:

• The organization's gross receipts must be below or equal to $50,000 annually to be eligible for Form 990-N filing.
• As the name suggests, Form 990-N is an e-Postcard, and it must be filed electronically through the IRS website or an authorized tax software provider. Paper filings are not accepted.

Form 990-N (e-Postcard) is for the smallest tax-exempt organizations with gross receipts up to $50,000. On the other hand, Form 990-EZ is for larger but still relatively small tax-exempt organizations with gross receipts up to $200,000 and total assets up to $500,000.

Form 990-N (e-Postcard) can only be filed electronically. With TaxZerone, you can complete the filing in 3 simple steps:

1. Enter your EIN to retrieve your organization's information stored in the IRS database.
2. Review the information and make changes if necessary.
3. Choose the tax year and transmit your Form 990-N (e-Postcard) to the IRS.

Below are the organizations that cannot file Form 990-N (the e-Postcard):

• Organizations with gross receipts over $50,000
• Private foundations
• Section 509(a)(3) supporting organizations
• Section 527 (political) organizations
• Section 501(c)(1) - U.S. government instrumentalities
• Section 501(c)(20) - Group legal services plans
• Section 501(c)(23) - Pre-1880 Armed Forces organizations
• Section 501(c)(24) -ERISA sec. 4049 trusts
• Section 501(d) - Religious and apostolic organizations
• Section 529 - Qualified tuition programs
• Section 4947(a)(2) - Split-interest trusts
• Section 4947(a)(1) - Charitable trusts treated as private foundations

For more information, you can check out the IRS website.

The IRS mentions that gross receipts are considered to be normally $50,000 or less if the organization meets the following criteria:

1. If the organization has been in existence for 1 year or less, it must have received $75,000 or less (including both actual receipts and donors' pledged amounts) during its first tax year.
2. If the organization has been in existence between 1 and 3 years, it must have averaged $60,000 or less in gross receipts during each of its first two tax years.
3. If the organization is at least 3 years old, it must have averaged $50,000 or less in gross receipts for the immediately preceding 3 tax years, including the year for which the current calculations are being made.

Nonprofits with gross receipts under $50,000 are eligible. If gross receipts exceed $50,000, you must file Form 990 or Form 990-EZ.

If your nonprofit earns $50,000 or less in gross receipts, and isn't required to file a full Form 990, you're eligible for Form 990-N.

Yes! New nonprofits with expected gross receipts under $50,000 can file Form 990-N from their first year.

Missing the filing deadline for three consecutive years will result in the automatic revocation of your nonprofit's tax-exempt status.

No, Form 990-N is a simplified e-Postcard filing for small tax-exempt organizations with $50,000 or less in annual gross receipts. Form 990 and 990-EZ are more detailed and required for larger organizations with higher gross receipts. The forms differ in complexity and eligibility based on organization size.

The e-filing process for Form 990-N takes just a few minutes. Once your information is submitted, it is processed immediately.

Failure to file Form 990-N for three consecutive years will result in the automatic revocation of your nonprofit's tax-exempt status.

Automatic Revocation means if a nonprofit organization fails to file the Form 990-N (e-postcard) for 3 consecutive years, the IRS will automatically revoke its “tax-exempt” status. To regain this status, the organization must apply for reinstatement and pay applicable fees.

Form 990-N cannot be amended after it has been submitted to the IRS. If you made an error on your Form 990-N (e-Postcard), the IRS does not allow amendments to be filed.