Small Nonprofit:

How to File Your Annual Form 990-N (e-Postcard)

Small nonprofits need to send an electronic form, called Form 990-N (e-Postcard), to the IRS every year. This is required if your organization makes $50,000 or less in a year.

Who Needs to File?

  • If your nonprofit earns $50,000 or less each year, you can file Form 990-N.

  • If your nonprofit makes more, you need to file a different form.

What You Need to File:

  • Your organization's ID number (EIN).

  • The tax year (the year you are reporting for).

  • The legal name and address of your organization.

  • Names and addresses of any main officers.

    Your website, if you have one.

  • Confirmation that your yearly earnings are $50,000 or less.

  • If your organization is closing, include a statement about it.

How to File:

Step 1

Create an account on Login.gov or ID.me.

Step 2

Follow the steps in the IRS guide to complete and submit your form.

Step 3

File by the 15th day of the 5th month after your tax year ends. For example, if your tax year ends on December 31, file by May 15.

Important Notes:

  • If you don’t file for three years in a row, you’ll lose your tax-exempt status.

  • Even if you’re late, file your form. There’s no penalty for being late, but you must file to avoid losing tax-exempt status.

For more details, visit the IRS website