How to File 990-N for Prior Years: Steps and Requirements Explained
Learn how to properly file overdue 990-N forms, including eligibility, required documents, filing steps, and how to address common errors.
Many small nonprofits must file Form 990-N, the e-Postcard, annually to maintain their tax-exempt status. Missing this deadline, especially over multiple years, can cause problems. The IRS permits organizations to file overdue e-Postcards, and understanding the correct procedure is necessary to avoid complications.
This guide outlines how to file Form 990-N for prior years, covering required information, submission steps, and correcting errors.
Who Is Required to Submit for Prior Years
Small tax-exempt organizations that failed to file Form 990-N in a previous year, despite meeting the criteria, remain obligated to submit the form for that missed period. Generally, organizations exempt from federal income tax under Internal Revenue Code section 501(a) must file an annual information return.1Legal Information Institute. 26 U.S. Code § 6033 – Returns by Exempt Organizations Form 990-N is a simplified option for those whose annual gross receipts are normally $50,000 or less.2Internal Revenue Service. Annual Exempt Organization Return: Who Must File Gross receipts refer to the total income from all sources during the organization’s accounting year, before deducting expenses.
An organization qualifies if its gross receipts were typically at or below the $50,000 threshold for the specific year it failed to file. The IRS determines “normally $50,000 or less” based on the organization’s age and average receipts over time, potentially looking back three years for established entities. Newer organizations have different calculation periods.
Most small organizations exempt under section 501(a) must file if they meet the gross receipts test. However, certain entities are exempt from filing Form 990-N, even with low receipts. These include private foundations (which file Form 990-PF), most section 509(a)(3) supporting organizations, churches and their integrated auxiliaries, and subordinate organizations included in a group return. If an organization was required to file the e-Postcard in a past year and wasn’t covered by an exception, the filing duty persists.
Needed Documents
Filing a prior-year Form 990-N requires specific information rather than physical documents, as the submission is entirely electronic.3Internal Revenue Service. Information Needed to File E-Postcard Accuracy for the specific tax year is essential. You will need the following information:
- The organization’s Employer Identification Number (EIN).
- The specific tax year for the past-due filing.
- The organization’s legal name registered with the IRS.
- The organization’s current mailing address.
- Any other names the organization uses (e.g., “doing business as” or DBA).
- The name and address of a principal officer.
- The organization’s website address (URL), if applicable.
- Confirmation that the organization’s annual gross receipts for the specific prior year were normally $50,000 or less.
- Indication if the organization terminated or was undergoing termination during that prior year, if applicable.
Gathering these details prepares you for the electronic submission.
Filing Steps for Unfiled 990-N
Submitting an overdue Form 990-N for a prior year requires using specific electronic methods. The IRS mandates electronic filing for Form 990-N and does not accept paper forms.4Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard) While the primary IRS e-Postcard system on IRS.gov handles current-year filings, it generally does not allow submissions for previous tax periods once the subsequent year has closed.
To file for a past year, organizations must use an IRS-approved third-party e-file service provider. The IRS lists authorized providers for exempt organizations, several of whom can process Form 990-N for prior years, often covering the current year and the two preceding ones. These services transmit the required information to the IRS and are the designated method for catching up on missed filings.
Using an authorized provider typically involves creating an account and entering the organization’s EIN. The system may retrieve basic details from the IRS database. The filer must then select the specific prior tax year for the submission, enter the necessary data for that period, confirm its accuracy, and transmit the e-Postcard electronically.
After successful transmission, the organization should receive confirmation of IRS acceptance. Retain a copy of this confirmation. Each missed prior year requires a separate Form 990-N submission. Failure to file required returns for three consecutive years results in automatic revocation of tax-exempt status, so addressing all missed years is important for compliance.5Internal Revenue Service. Automatic Revocation of Tax-Exempt Status
How to Correct Mistakes
If an error is discovered on a Form 990-N already accepted by the IRS, it cannot be formally amended like other tax forms. The IRS does not provide a specific “amended 990-N” process.
The correction approach depends on when the error is found. If an error, like an incorrect EIN or tax period, causes the initial submission to be rejected, the organization can usually correct the information and resubmit through the same e-filing system or provider.
If the Form 990-N was accepted despite containing incorrect information (e.g., misspelled name, wrong address, incorrect officer details), IRS guidance indicates corrections should be made when filing the next year’s e-Postcard. For instance, an error on the 2022 filing would be corrected on the 2023 Form 990-N.
However, if the error was significant, such as filing Form 990-N when gross receipts exceeded $50,000 (requiring Form 990-EZ or Form 990), the organization should file the correct, more comprehensive form for that same tax year promptly.6Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: After You File Filing the wrong form type does not fulfill the annual reporting requirement. Submitting the proper form (990-EZ or 990) effectively supersedes the incorrect 990-N for that year. For less substantial errors on an accepted 990-N, updating the information on the subsequent year’s filing is the standard procedure.