What Is Form 990-N?

Form 990-N (e-Postcard) is the annual electronic filing required for most small tax-exempt organizations with gross receipts normally $50,000 or less. This guide explains who must file, how gross receipts are calculated, what information you’ll need before filing, filing deadlines, state filing considerations, common rejection reasons, and what happens if you miss your filing. Whether you’re filing Form 990-N for the first time or need a refresher, this article provides the essential information to help you stay compliant with IRS annual reporting requirements.

Why Does Form 990-N Exist? 

Nonprofits get tax breaks because they’re doing good work, so the IRS wants a yearly check-in to confirm the organization is still active. Form 990N is the simplest way to do that – no financial statements, no deep dive into your books, just a quick confirmation that you exist and are operating.  

Who Needs to File? 

IRS Form 990-N is for tax-exempt organizations whose gross receipts are normally $50,000 or less per year. If your organization exceeds this threshold, it may need to file Form 990–EZ or Form 990, depending on its annual gross receipts and total assets. 

What are gross receipts? 

Gross receipts are the total amounts your organization receives from all sources during its annual accounting period before deducting any costs or expenses. 

An organization is generally considered to have gross receipts of $50,000 or less if it meets one of the following IRS rules: 

• In existence for 1 year or less: Received, or donors pledged to give, $75,000 or less during its first tax year.  
• In existence for more than 1 year but less than 3 years: Averaged $60,000 or less in gross receipts during each of its first two tax years.  
• In existence for 3 years or more: Averaged $50,000 or less in gross receipts over the three immediately preceding tax years (including the year for which the calculation is being made). 

What Is Included in Gross Receipts for Form 990-N? 

This is the part people get tripped up on most. Gross receipts = total income before any expenses are deducted. It is not your profit. 

Included in gross receipts: 

• Donations and contributions 
• Membership dues 
• Fundraising proceeds 
• Program service revenue 
• Investment income (interest, dividends) 
• Rental income 
• Sale of assets 

Generally not included in gross receipts: 

• Loans (must be repaid) 
• Transfers between related organizations 
• Proceeds from sale of exempt-function assets (in some cases) 

Example: Which form applies? 

Who’s Completely Exempt From Filing Anything 

Some organizations don’t need to file 990-N, 990-EZ, or the full 990 at all: 

• Churches, conventions of churches, and associations of churches 
• Integrated auxiliaries of churches 
• The exclusively religious activities of a religious order 
• State institutions whose income is excluded under Section 115 
• Government corporations described in Section 501(c)(1) 
• Organizations included in a group return filed by a central organization 
• Mission societies sponsored by or affiliated with churches 

What Information Do You Need to File Form 990-N? 

Filing Form 990-N is quick and straightforward. Before you begin, make sure you have the following information: 

• Organization’s Legal name 
• Employer Identification Number (EIN) 
• Tax year (calendar or fiscal filer) for which you are filing 
• Current mailing address 
• Name and address of a principal officer 
• Website address (if applicable) 
• Confirmation that the organization’s annual gross receipts are normally $50,000 or less 
• A statement indicating whether the organization has terminated or is going out of business (if applicable) 

Since Form 990-N only requires basic organizational information, most organizations can complete the filing in just a few minutes. If you need additional guidance, follow our step-by-step Form 990-N Filing Instructions for a complete walkthrough. 

Tip: Need to find your organization’s EIN? Use our EIN Finder Tool before starting your Form 990-N filing. 

How to File 

Form 990-N can only be filed electronically – there’s no paper version. You can file directly through our 990-N Filing Page, where we guide you through each field so nothing gets missed. 

When It’s Due Date? 

The form is due by the 15th day of the 5th month after your accounting period ends. For calendar-year organizations (year ending December 31), the deadline is May 15. If your organization follows a different fiscal year, use our Due Date guide to determine your filing deadline and review late filing information. 

Changing Your Accounting Period 

An organization can change its accounting period (fiscal year) if it needs to update its reporting cycle. 

• When this change happens, the organization must file a short tax period return covering less than 12 months using Form 990 or Form 990-EZ, clearly marked “Change in Accounting Period.” 
• For this short period, the organization must file Form 990, Form 990-EZ. The return should clearly be marked “Change in Accounting Period.” 
• Also, if the organization has already changed its accounting period within the last 10 years, it may need to file Form 1128 before making another change. 

️ Important: Form 990-N cannot be used to change an accounting period. 

Why Filings Get Rejected 

Sometimes an e-Postcard submission gets rejected. The usual culprits: 

• Incorrect EIN -double-check yours using our EIN Finder Tool 
• Name mismatch with IRS records 
• Wrong tax period selected 
• Organization isn’t actually eligible for Form 990-N 
• Tax-exempt status has already been revoked 

Do I Need to File Anything with My State? 

Yes. Filing Form 990-N with the IRS does not satisfy your state filing requirements. Depending on your state’s laws, your organization may also need to: 

• Register with your state’s charity registration office.  
• File an annual nonprofit or charitable organization report.  
• Renew your charitable solicitation or fundraising registration (if you solicit donations).  
• File any required state tax returns or information returns. 

Example: Many states have unique filing requirements for nonprofit organizations. In addition to filing the appropriate federal Form 990 series return, nonprofits may also be required to submit state-specific annual reports, registration renewals, or other compliance forms. You can track your state’s filing deadlines and requirements on our State Filing Hub. 

Note: State compliance and filing deadlines vary significantly depending on where your nonprofit operates. Check with your local state agency to determine your organization’s exact filing requirements. 

How Do I File a Final Form 990-N? 

If your organization is permanently closing, you should: 

1. Select the “Terminated” option when filing Form 990-N.  
2. Distribute any remaining assets according to your bylaws and applicable state laws. 
3. File any required dissolution documents with your state.  
4. Close any state registrations, if applicable.  
5. Complete any remaining legal and tax obligations. 

What Happens If You Don’t File Form 990-N? 

If an organization does not file Form 990-N (or any required Form 990 series return) for three consecutive years, the IRS will automatically revoke its tax-exempt status. 

Once the tax-exempt status is revoked, the organization may need to reapply for exemption, which is a much longer and more complex process than filing on time. 

To avoid this, always file your return before the due date and keep track of your annual filing deadline. 

Key Takeaways 

• Form 990-N is for small tax-exempt organizations with $50,000 or less gross receipts (3-year average).  
• Some organizations like churches may not need to file.  
• It must be filed online only.  
• Due by the 15th day of the 5th month after the tax year ends.  
• Missing filing for 3 years can lead to automatic loss of tax-exempt status.  
• IRS filing does not replace state filing requirements.