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

Nonprofit organizations that has 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 whether the information is correct 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 here.

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.