For a small nonprofit, the Form 990-N is the whole federal filing obligation: a short electronic notice confirming that the organization still exists and still qualifies as small. It is the easiest return in the Form 990 family and the one most often forgotten, because volunteers change and nothing arrives in the mail to remind you.
Who can file it
An organization may file the 990-N if its annual gross receipts (everything it received during the year from all sources, before subtracting any costs) are normally $50,000 or less. "Normally" depends on age:
| If the organization is… | It qualifies if it… |
|---|---|
| 1 year old or less | received, or donors pledged, $75,000 or less in its first tax year |
| Between 1 and 3 years old | averaged $60,000 or less over its first two tax years |
| 3 years old or more | averaged $50,000 or less over the three preceding tax years, including the year being reported |
Total assets don't matter for the 990-N. An eligible organization may choose to file a 990-EZ or full 990 instead. If you aren't sure what belongs in the total, our guide to gross receipts covers fundraising events, sales and the other items that trip people up.
A volunteer-run garden club, now in its sixth year, decides how to file for 2025. Its gross receipts were $38,000 in 2023, $46,000 in 2024 and $58,000 in 2025, the year of a large plant sale.
Three-year average: ($38,000 + $46,000 + $58,000) ÷ 3 = $47,333.
The average is $50,000 or less, so the club may still file the 990-N for 2025, even though 2025 alone was over the limit. If 2026 receipts are also $58,000, the 2026 average becomes ($46,000 + $58,000 + $58,000) ÷ 3 = $54,000, and the club will need a 990-EZ.
Who can't
Private foundations (they file the 990-PF), most section 509(a)(3) supporting organizations, section 527 political organizations, section 4947(a)(1) and (a)(2) trusts, and a few other categories can't use the e-Postcard even when they are small. Churches and other organizations excused from annual filing don't need to file it at all. See which Form 990 to file for the full list.
The eight items it asks for
- Employer identification number (EIN). The nine-digit number the IRS assigned to the organization, not a founder's Social Security number.
- Tax year. Calendar year or the fiscal year your bylaws set.
- Legal name and mailing address. The name as it appears in IRS records.
- Any other names the organization uses. A "doing business as" name, for example.
- Name and address of a principal officer. The president, chair or executive director who can answer IRS questions.
- Website address, if the organization has one.
- Confirmation that annual gross receipts are normally $50,000 or less.
- A statement that the organization has terminated or is no longer in business, if that applies.
No financial statements, no schedules. The confirmation in item 7 is the important one: it is a statement to the IRS that you qualify. Item 8 is how a small organization tells the IRS it has wound down; see closing a nonprofit.
How to file
The 990-N is filed only electronically, through the IRS e-Postcard system on IRS.gov.
- Sign in with a Login.gov or ID.me account, using the same email address as the IRS account you will file under.
- Use a computer. The IRS says not to use a smartphone or tablet for this filing.
- Enter the EIN and tax year, and confirm the organization's name and address as the system shows them.
- Complete the remaining items, check the principal officer details, and submit.
- Save or print the confirmation, and keep it with the organization's records.
If the name or address on file is out of date, update it with the IRS through the proper channel; see changing your name, address or fiscal year.
When it is due
The 990-N is due on the 15th day of the 5th month after the tax year ends: May 15 for a calendar year. If that day falls on a weekend or legal holiday, the deadline moves to the next business day. It can be filed only after the year has ended. Form 8868 can't extend it.
A parent-teacher group with a fiscal year ending June 30, 2026. Five months after June 30 brings you to November, so the return is due November 15, 2026. That date is a Sunday, so the deadline becomes Monday, November 16, 2026. The group may file any time from July 1, 2026.
Check your own date with the calculator below.
What happens if you don't file
There is no monetary penalty for a late 990-N. The consequence is more serious: if an organization fails to file a required 990-N (or any other required annual return) for three consecutive years, its tax-exempt status is automatically revoked as of the due date of the third missed return. Donations are no longer deductible, the organization may owe income tax, and getting the exemption back takes a new application and a user fee. See automatic revocation and reinstatement.
Common mistakes
- Filing before the year ends. The system won't accept it, and some groups give up and forget.
- Letting a former volunteer own the login. Keep access with the organization, and record who filed and when.
- Using the 990-N for a supporting organization. Most 509(a)(3) organizations must file a 990-EZ or 990.
- Checking only one year's receipts. Organizations three years or older use the three-year average, which can help or hurt.
- Assuming the IRS will send a reminder. It doesn't have to, and often doesn't.
Put the due date in two people's calendars, not one. Most automatic revocations of small organizations happen because the person who used to file moved on and nobody else knew the e-Postcard existed.
Frequently asked questions
Is there a fee to file the 990-N?
The IRS doesn't charge to file the e-Postcard. If you hire someone to file it, you pay for their service.
Our receipts were $58,000 this year but much lower before. Can we still file the 990-N?
Possibly. For an organization at least three years old, the test is whether gross receipts averaged $50,000 or less over the three preceding years including the current one. One higher year can still average under the limit, as the garden club example shows.
What if the system says our EIN isn't found or our organization isn't a 990-N filer?
That usually means the IRS records list a different filing requirement or name. If you can't resolve a system problem, the IRS directs filers to TE/GE Customer Account Services at 877-829-5500. Don't wait until the deadline to try.
Can we file the 990-N before our year ends?
No. It can only be filed after the tax year has ended.
We missed one or two years. What should we do?
File the missed e-Postcards now if the system allows it, and file the current year on time. Revocation happens only after three consecutive missed years, so catching up before the third due date protects the exemption.
Sources
- IRS: Annual electronic filing requirement for small exempt organizations (Form 990-N). irs.gov
- IRS: Form 990-N, organizations not permitted to file. irs.gov
- IRS: Publication 5248, e-Postcard (Form 990-N) user guide. irs.gov
- IRS: 2025 Instructions for Form 990, section A and Appendix B. irs.gov
- IRS: Instructions for Form 8868. irs.gov
IRS figures change; inflation-adjusted amounts are updated each year. We review this page when the IRS publishes new instructions.
990IRS.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.
