Form 990-N (e-Postcard) filing service

For a small nonprofit, the Form 990-N, or e-Postcard, is often the whole federal filing obligation: a short online notice that tells the IRS the organization still exists and still qualifies as small. A booster club, a garden society, a parent-teacher group or a new organization in its first quiet years may file it instead of a 990 or 990-EZ if its gross receipts (all amounts received, before expenses) are normally $50,000 or less.

It takes minutes to file and is the return most often forgotten, because volunteers change and nothing arrives in the mail to remind you. If you want it handled and off your list, we file it for you. Our Form 990-N guide explains the rules.

What's included

• An eligibility check. We apply the "normally $50,000 or less" test for your organization's age and confirm you aren't in a group that can't use the e-Postcard, such as private foundations and most section 509(a)(3) supporting organizations.
• A records check. We look up your EIN, legal name and status in the IRS Tax Exempt Organization Search, including the Auto-Revocation List, and compare it with what you tell us.
• The eight items reviewed with you: EIN, tax year, legal name and mailing address, other names you use, principal officer's name and address, website, the gross receipts confirmation, and whether you have terminated.
• Submission through the IRS e-Postcard system after your tax year ends.
• The confirmation saved and sent to you for your records.
• A deadline reminder for next year, so the date doesn't depend on one volunteer's memory.

What we need from you

• Your EIN and the organization's exact legal name, as on your IRS determination letter
• Your tax year end (calendar or fiscal)
• Total gross receipts for the year being reported and the two years before it (bank statements or a simple income summary are enough)
• Current mailing address, any other names you operate under, and your website, if you have one
• The principal officer's name and address
• Copies of any IRS letters you've received, especially anything about filing requirements or revocation
• Confirmation of whether the organization is still operating, or has wound down

How it works

1. Short consultation. A call or email about your organization's age, receipts and filing history.
2. Fixed quote. You get the price before anything starts.
3. Eligibility and records check. We confirm the 990-N fits and that IRS records show your EIN with a filing requirement that lets the e-Postcard go through.
4. Review with you. We confirm the eight items, especially the principal officer and address.
5. Submission. We file after your tax year ends, never before; the system won't accept an early filing.
6. Confirmation. You receive the IRS confirmation and next year's date.

Deadlines to know

The 990-N is due on the 15th day of the 5th month after your tax year ends: May 15 for a calendar year, November 15 for a June 30 year end. It can't be extended: Form 8868 does not apply to the e-Postcard. Use the due date calculator for your exact date and see due dates and extensions.

There is no monetary penalty for a late 990-N. The real risk is the three-year rule: an organization that fails to file a required annual return for three consecutive years loses its exemption automatically, as of the original due date of the third missed return. A late e-Postcard still counts, so if you've missed one, file it now.

When this gets more complex

• "EIN not found" or "not a 990-N filer." This usually means IRS records list a different filing requirement or name. We work out why before the deadline and tell you what it takes to correct it.
• Receipts over $50,000 in one year. An organization at least three years old uses a three-year average including the current year, so one strong year may still qualify. If it doesn't, you need the 990-EZ.
• Several missed years. Late e-Postcards carry no penalty, but if three years have passed, filing won't restore exemption. Check with the automatic revocation checker and see late returns and reinstatement.
• A new organization. The first-year threshold is $75,000 received or pledged, and the IRS must have your filing requirement on record. See your first Form 990.
• Closing down. The 990-N has a box for terminated organizations; we make sure the final filing says so.

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.