Form 990-N, the e-Postcard, is the short online return most small US tax-exempt organizations file each year instead of Form 990 or 990-EZ. You're generally eligible if your annual gross receipts are normally $50,000 or less, as of October 2026. It's due by the 15th day of the 5th month after your tax year ends, which is May 15 for a calendar-year organization.
There's no late filing penalty, which is why so many small nonprofits let it slide. The real risk is bigger: miss the 990-N, 990-EZ or 990 three years in a row and the IRS automatically revokes your tax-exempt status. Everything here comes from the IRS's own Form 990-N page.
Who can file Form 990-N
Most small tax-exempt organizations with an annual reporting requirement can satisfy it with the e-Postcard. The test is whether gross receipts are 'normally' $50,000 or less, and gross receipts mean everything received from all sources in the year, before subtracting any costs or expenses. 'Normally' depends on how old the organization is:
| Organization's age | Gross receipts are normally $50,000 or less if |
|---|---|
| 1 year or less | It received, or donors pledged, $75,000 or less in its first tax year |
| Between 1 and 3 years | It averaged $60,000 or less in each of its first two tax years |
| At least 3 years | It averaged $50,000 or less over the immediately preceding 3 tax years, including the year being calculated |
That age table is the insight most new nonprofits miss: in year one you can take in up to $75,000 and still use the e-Postcard. Eligible organizations can also choose to file a full Form 990 or 990-EZ instead. Some organizations aren't allowed to use the 990-N even under the threshold and must file a different form, and a subordinate organization included in its central organization's group return doesn't file one at all.
The 8 items the e-Postcard asks for
- Employer identification number (EIN), also called a Taxpayer Identification Number.
- Tax year, calendar or fiscal.
- Legal name and mailing address.
- Any other names the organization uses.
- Name and address of a principal officer.
- Website address, if there is one.
- Confirmation that annual gross receipts are $50,000 or less.
- If it applies, a statement that the organization has terminated or is terminating.
No EIN yet? You'll need one before you can file; our guide to getting an EIN covers it.
How to submit Form 990-N
- Sign in or create an account with Login.gov or ID.me. Use the same email address as your IRS account.
- Read the IRS Form 990-N Electronic Filing System User Guide; the IRS says it avoids most common problems.
- Open the Form 990-N electronic filing system and enter the 8 items.
- Submit after your tax year has ended, never before.
- Keep a record of the submission.
There's no paper version: Form 990-N is electronic only. The IRS also says not to use a smartphone or tablet to file. If the system won't work, TE/GE Customer Account Services can file the information for you by phone.
Form 990-N due date
| Tax year ends | e-Postcard due |
|---|---|
| December 31 | May 15 of the following year |
| Any other month | The 15th day of the 5th month after it ends |
| Due date on a weekend or legal holiday | The next business day |
For a fiscal year, count forward from the month the year ends. A year ending June 30 makes the e-Postcard due November 15; a year ending September 30 makes it due February 15. You can't file early, so a reminder set for the day after your year end is a good habit.
A checklist before you sit down to file
- Confirm your gross receipts against the age-based test above, using total receipts before expenses.
- Have your EIN and your exact legal name as the IRS holds it.
- Know whether you're a calendar or fiscal year filer.
- Decide who the principal officer is and have their name and address ready.
- Check the email address on your Login.gov or ID.me account matches your IRS account.
- Use a laptop or desktop, not a phone or tablet.
Closing your organization
The e-Postcard is also how a small organization tells the IRS it's shutting down: the eighth item is a statement that the organization has terminated or is terminating. File it for the final year rather than simply stopping, so the record shows a closure instead of a run of missed filings.
What happens if you file late
If the IRS doesn't receive it by the due date, it sends a reminder to the address on file, and you should still submit it. There's no penalty for a late e-Postcard. But an organization that fails to file its required Form 990, 990-EZ or 990-N for three consecutive years automatically loses its tax-exempt status, and the revocation happens on the filing due date of the third missed year.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
Anyone can look up whether you've filed: the IRS's Tax-Exempt Organization Search shows Form 990-N filings, and the whole database can be downloaded. Donors and grant funders do check.
Form 990-N vs Form 990-EZ vs Form 990
The e-Postcard is a notice, not a financial return: it confirms you're still operating and under the threshold. Once your gross receipts normally go above $50,000, you'll move to Form 990-EZ or the full Form 990, which ask for far more financial detail. Recheck the age-based test each year, because a single strong fundraising year can change which form applies.
The verdict
Put the 15th day of the 5th month in the calendar and file the e-Postcard every year, even in a quiet one. It takes eight pieces of information and costs nothing, while three missed years cost you your exemption. If you're the volunteer treasurer, the login is the hard part, so set up Login.gov or ID.me well before May.
Frequently asked questions
Who has to file Form 990-N?
Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less, as of October 2026.
When is Form 990-N due?
By the 15th day of the 5th month after your tax year ends, so May 15 for a December 31 year end.
Is there a penalty for filing Form 990-N late?
No penalty, but failing to file for three consecutive years means automatic loss of tax-exempt status.
Can I file Form 990-N on paper?
No. Form 990-N is electronic only, and the IRS says not to file it from a smartphone or tablet.
