How to File Form 990-N (e-Postcard) for Small Nonprofits

Form 990-N, or e-Postcard, serves as an electronic notice designed for small tax-exempt organizations. This filing is a mandated annual requirement by the Internal Revenue Service (IRS) for eligible entities. It helps the IRS maintain accurate records of active small organizations. Filing this form helps maintain compliance with federal tax regulations.

Determining Eligibility

Understanding whether your organization qualifies to file Form 990-N is the first step in the compliance process. This form is specifically for organizations whose annual gross receipts are normally $50,000 or less for the tax year. It applies to those tax-exempt organizations that are not required to file a more extensive Form 990 or Form 990-EZ.

However, certain types of organizations are explicitly excluded from filing Form 990-N, regardless of their gross receipts. These include private foundations, which must file Form 990-PF. Additionally, section 509(a)(3) supporting organizations, Section 527 political organizations, and Section 4947(a)(1) nonexempt charitable trusts are also ineligible to use the e-Postcard.

Gathering Required Information

Before accessing the online filing system, organizations must compile specific information to ensure a smooth submission process. The Employer Identification Number (EIN) is a primary requirement, serving as the organization’s unique federal tax identification. You will also need to identify the correct tax year for which the e-Postcard is being filed.

The organization’s full legal name and any other names it uses should be readily available. A current mailing address is also necessary, along with a website address if one exists. Furthermore, the name and title of a principal officer within the organization must be provided.

Submitting Your Form

Submit the Form 990-N through the IRS website. Navigate to the official IRS page dedicated to the 990-N e-Postcard to begin the process. You may need to create an account or log in if you have an existing one to access the online system.

Once logged in, the system will prompt you to input the previously gathered data into designated fields. This includes your EIN, the tax year, the organization’s names and address, and the principal officer’s details. After entering all the information, carefully review each section within the online portal to verify its accuracy.

The final step involves submitting the completed form electronically. Upon successful submission, you should receive an immediate confirmation on screen, typically accompanied by a confirmation email from the IRS. It is important to save or print this confirmation for your organization’s records, as it serves as proof of timely and compliant filing.