IRS Form 990-N: Nonprofit e-Postcard Filing Guide

IRS Form 990-N is the annual electronic notice—often called the e-Postcard—generally available to small tax-exempt organizations whose gross receipts are normally $50,000 or less.

The filing is short, but failing to submit an annual Form 990-series return or notice for three consecutive years automatically revokes federal tax-exempt status. The e-Postcard can only be filed electronically and requires organization and principal-officer information.

Last reviewed: July 30, 2026. This article is for general educational purposes and does not replace advice from a qualified tax, legal, financial, or student-aid professional.

What Is IRS Form 990-N?

Eligible organizations report the legal name, other names, mailing address, website if any, EIN, tax year, confirmation that gross receipts are normally $50,000 or less, termination status, and principal officer’s name and address.

Some organizations cannot use Form 990-N even when small, including most private foundations, section 509(a)(3) supporting organizations, and certain organizations with specialized filing requirements. Churches and some church-affiliated organizations generally are not required to file an annual Form 990-series return.

Who Should Use IRS Form 990-N?

  • A small public charity or other eligible exempt organization whose annual gross receipts are normally $50,000 or less.
  • An eligible organization with no financial activity that still has an annual filing requirement.
  • A subordinate organization covered by a group exemption when it is not included in a group return and otherwise qualifies.
  • An authorized officer or preparer with the organization’s current IRS online account access.
  • Not a private foundation, most supporting organizations, or an organization required to file another Form 990-series return.

How to Use or Complete IRS Form 990-N

  1. Confirm the organization remains tax-exempt and is required to file for the tax year.
  2. Apply the three-year gross-receipts test and verify that no category requires Form 990, 990-EZ, 990-PF, or another return.
  3. Gather the EIN, legal and DBA names, addresses, website, tax-year dates, termination status, and principal-officer details.
  4. Sign in to the IRS Form 990-N filing system using the required IRS online-account authentication.
  5. Enter and review the notice, submit it electronically by the deadline, and save the acceptance record.
  6. Check Tax Exempt Organization Search after processing and correct IRS name or address records when needed.

Form 990-N Eligibility and the $50,000 Test

Gross receipts are the total amounts received from all sources before subtracting costs or expenses. “Normally” uses a multi-year test that differs for organizations in their first, second, and later years.

An eligible organization may choose to file Form 990 or 990-EZ instead, but once it files the longer return it must complete all applicable sections. Use the current thresholds for the tax year.

Form 990-N Due Date

The e-Postcard is generally due on the 15th day of the fifth month after the organization’s tax year ends. A calendar-year organization generally files by May 15.

Form 990-N cannot be extended with Form 8868. The IRS may send a reminder after an isolated late filing, but three consecutive missed annual filings trigger automatic revocation by law.

Information Reported on the e-Postcard

  • Employer Identification Number and tax year.
  • Legal name and any other names used.
  • Mailing address and website address, if applicable.
  • Confirmation that annual gross receipts are normally $50,000 or less.
  • Whether the organization terminated or went out of business.
  • Principal officer’s name and address.

Automatic Revocation and Reinstatement

An organization that fails to file a required Form 990-series return or notice for three consecutive years automatically loses exempt status on the due date of the third missed filing. Donations after revocation may not be deductible as charitable contributions.

Reinstatement generally requires an application, user fee, required returns, and possibly a reasonable-cause statement, depending on the reinstatement procedure. Filing a late e-Postcard alone does not reverse an automatic revocation.

Before You File or Submit

  • Use the current official version. Tax forms, addresses, thresholds, and electronic filing procedures can change. Download the form or instructions from the issuing agency immediately before use.
  • Match names and taxpayer identification numbers. Confirm that legal names, SSNs, ITINs, EINs, plan numbers, and tax periods agree with the related return and agency records.
  • Gather supporting records first. Keep calculations, statements, notices, authorizations, appraisals, receipts, and other documents that support every entry.
  • Check the deadline and delivery method. An extension to file does not necessarily extend the time to pay. Private carriers also may require a different street address than USPS.
  • Sign where required. An unsigned paper form, missing consent, or incomplete electronic authentication can delay or invalidate a submission.
  • Keep a complete copy. Retain the filed form, attachments, confirmation number, proof of mailing, fax confirmation, and payment record.

Common Mistakes to Avoid

  • Using net income instead of gross receipts to test eligibility.
  • Assuming no activity means no filing requirement.
  • Using Form 990-N despite being a private foundation or another excluded organization.
  • Expecting Form 8868 to extend the e-Postcard deadline.
  • Submitting under a parent or officer EIN instead of the organization’s EIN.
  • Failing to save proof that the system accepted the filing.

What Happens After Submission?

The system reports whether the filing was accepted or rejected. Correct a rejection promptly and retain the final acceptance record with board and financial records.

Public filing information later appears in the IRS Tax Exempt Organization Search database. Review the record for the correct organization, year, and status.

Processing time is not the same as a legal deadline. Do not submit a duplicate merely because an acknowledgement or response has not arrived. First check the relevant online status tool, confirmation record, or official contact channel. If the agency requests more information, respond by the date and method stated in the notice.

Records to Keep

Keep a copy of the completed submission and all documents used to prepare it. Your file should also contain the tax-year or period involved, the date submitted, the delivery method, any confirmation or tracking number, and notes about later agency correspondence. Retention periods depend on the form and issue, so follow the specific instructions and keep records longer when they may remain material to an audit, refund claim, basis calculation, collection case, election, or amended return.

Frequently Asked Questions

Does a nonprofit with zero income file Form 990-N?

Usually yes if it has an annual filing requirement and is eligible for Form 990-N. No activity does not automatically remove the requirement.

Can Form 990-N be mailed?

No. It is an electronic notice filed through the IRS system.

Can Form 990-N be extended?

No. Form 8868 does not extend the e-Postcard.

What happens after one missed year?

Automatic revocation requires three consecutive missed annual filings, but the organization should file promptly and verify its status.

Official Resources

Bottom line: Test eligibility using gross receipts, e-file by the fifth-month deadline, save the acceptance, and never allow three consecutive annual filings to lapse.