Form 990-N 2022 Instructions: Guide for Small Nonprofits

Form 990-N is a required electronic notice for small tax-exempt organizations that must complete the annual reporting requirement to keep tax-exempt status. This guide explains how nonprofit organizations file the e-Postcard efficiently, what information the Internal Revenue Service requires, and how the filing process protects organizations and donors through verified accounts.

If your organization’s annual gross receipts are normally 50,000 or less, you likely qualify to file Form 990-N. The form is filed electronically on the IRS website and updates the IRS database, helping donors confirm your organization’s tax-exempt status and basic information. When your documents and account access are ready, the process often takes only a few minutes to complete.

For tax year 2022, authentication changes affect how users sign in. Filers may rely on an existing IRS username, create an active IRS username, or use government sign-in partners with multi-factor authentication. The steps below show how small nonprofits and exempt organizations complete the form, confirm submission, and avoid late filing problems.

Overview of Form 990-N 

The Form 990-N e-Postcard is the electronic notice the IRS requires from small tax-exempt organizations. It captures basic information, updates the IRS database, and confirms the organization’s tax-exempt status for donors and regulators. The return is filed electronically on the IRS website, supporting transparency with minimal administrative burden for eligible nonprofits.

Exempt Organizations: Eligibility and 50,000 or Less

• Gross receipts threshold: The organization’s annual gross receipts must be “normally” 50,000 or less, which keeps the filing process short while meeting the annual reporting requirement.
  
  
• Organizations covered: Small tax-exempt organizations and small nonprofits may qualify; however, certain organizations must use a different required form depending on their activities and structure.
  
  
• Three-year test: New filers use the first tax year and the first two tax years to measure averages, while older organizations use the prior three years to determine eligibility.
  
  
• When to upgrade forms: If annual gross receipts exceed the threshold, the IRS requires Form 990 or Form 990-EZ, which your organization must file accordingly.

Annual Reporting Requirement: Who Must File Form

Most small organizations recognized as tax-exempt must submit an annual reporting requirement through an IRS form, often the 990-N e-Postcard. Filing confirms ongoing tax-exempt status, informs donors through the IRS database, and documents compliance. Organizations that fail to file for three consecutive years face automatic revocation and loss of eligibility for deductible contributions.

Due Date: Calendar Year, Fiscal Filer, and Legal Holiday Rules

• Standard deadline: The due date is the fifteenth day of the fifth month after the tax year ends, which aligns with the organization’s accounting calendar and operational readiness.
  
  
• Calendar year example: Calendar year organizations with December year-ends file by May 15; if the date falls on a weekend, the deadline shifts to the next business day.
  
  
• Fiscal filer adjustment: A fiscal filer counts five months from its specific year-end; if a legal holiday intervenes, the next business day becomes the effective filing deadline.
  
  
• Late filing impact: There is no immediate penalty, but missing filings for three consecutive years causes the IRS to revoke the organization’s tax-exempt status automatically.

Organizations Not Permitted to File 990-N

• Private foundations: Private foundations must file a different IRS form because the IRS requires more detailed reporting, and the 990-N e-Postcard cannot satisfy the necessary form.
  
  
• Supporting organizations: Supporting organizations generally cannot use the e-Postcard because oversight requirements differ, and the IRS requires a more complete form for compliance assurance.
  
  
• Unrelated business income: Organizations required to file Form 990-T must follow that form’s rules, because operating activities create obligations that the e-Postcard cannot capture adequately.
  
  
• Program complexity: Some organizations must provide expanded schedules because their activities trigger disclosures that the electronic notice does not cover within its simplified structure.

990-N: Information Captured on the E-Postcard

• Legal name: Enter the organization’s legal name exactly as registered, because mismatches delay posting in the IRS database and confuse donors reviewing public information.
  
  
• Mailing address: Provide a current mailing address for correspondence. The IRS website uses it for notices and status updates that require timely organizational attention.
  
  
• Principal officer: Identify the principal officer with the correct title and address, because the IRS requires an accountable contact for follow-up and governance verification.
  
  
• Principal officer website address: Enter the principal officer website address only if the organization uses a site for public contact routing, because optional fields should remain accurate.
  
  
• Tax year: Confirm whether you follow a calendar year or operate as a fiscal filer, because the filing system calculates the due date based on the dates you enter accurately.
  
  

Electronic Notice

For the 2022 tax year, sign-in changes will affect all filers using the IRS website. You may continue with an existing IRS username, rely on an active IRS username, or create new credentials through partner services. The filing system uses multi-factor authentication to secure your account and protect information required to maintain your organization’s tax-exempt status.

E-File: Account Creation and Multi-Factor Authentication

To e-file the electronic notice, create or access your account and enable multi-factor authentication. The IRS requires a verified identity, which may use text codes or an authenticator application. Your account protects basic information, connects to the IRS database, and keeps the filing process secure from login to submission within the portal.

Existing IRS Username: Continuing with an Active IRS Username

• Credential continuity: Users with an existing IRS username may continue accessing their accounts because the account remains valid when multi-factor authentication has been successfully enabled.
  
  
• Email consistency: Maintain the same email address across systems. Consistent contact details reduce lockouts and ensure the filing system sends status messages correctly.
  
  
• Security reminders: Update recovery methods when personnel change. New administrators must recover the account swiftly and preserve uninterrupted control of the filing process.
  
  
• Record retention: Store login records securely, because the organization must document access controls for auditors and retain evidence of compliance with authentication requirements.

IRS Website Access and Privacy Controls

The IRS website centralizes credentials and privacy controls for exempt organizations completing the electronic notice. When staff roles change, permissions are adjusted, device access is reviewed, and the contact email is confirmed. These steps reduce delays, ensure continuity, and protect the organization’s annual reporting requirements. Strong controls help nonprofits demonstrate good governance and safeguard sensitive data in filing.

E-Postcard: Status Notifications and Records

• Confirmation emails: Expect submission confirmations at the registered email address because the system sends time-stamped notices you should archive for compliance and audits.
  
  
• Status updates: Check the portal for “Pending,” “Accepted,” or “Rejected,” because the IRS database posts results shortly after processing and updates your public organization record.
  
  
• Internal controls: Save PDFs or screenshots to internal storage, because reliable records strengthen continuity when administrators change and board members review compliance.
  
  
• Retention policy: Align retention with legal requirements, because governance policies require systematic documentation of filings and related correspondence from the IRS.
  
  

File Form 990-N: Step-by-Step Filing Process

These steps guide organizations from portal access to final confirmation. They apply to calendar-year organizations and any fiscal filer. 

Step 1: Open the IRS Website and Access the Filing System

Visit the IRS website, search “Form 990-N,” and open the official portal. Confirm it is a secure page before entering data. Check that the displayed tax year matches your organization’s reporting period.

Step 2: Create or Sign In to Your Account

Sign in with an existing IRS username or create a new account. Provide your email address and enable multi-factor authentication. Securely store login credentials to maintain compliance with IRS filing standards.

Step 3: Select User Role and Open Manage E-Postcard Profile

Choose “Exempt Organization” or “Preparer” to begin. Access the "Manage E-Postcard Profile" section and confirm that the organizational details match the formation records to ensure accuracy and prevent rejections.

Step 4: Add Your EIN and Start a New Filing

Enter your Employer Identification Number, select “Create New Filing,” and verify your legal name and address. Accurate details prevent rejection and confirm your organization’s tax-exempt status.

Step 5: Enter Basic Organizational Information

Provide your organization’s legal name, mailing address, website, and principal officer details. Confirm your tax year type—calendar or fiscal filer—before proceeding to the next step.

Step 6: Confirm Principal Officer and Gross Receipts Statements

Enter the principal officer’s information and confirm that annual gross receipts are normally 50,000 or less. If receipts exceed the limit, file Form 990 or 990-EZ instead.

Step 7: Review and Submit Your Filing

Review all fields for accuracy, then submit. Once accepted, your form is filed electronically. Save or print the confirmation page immediately for your records.

Step 8: Check Filing Status and Record Results

Revisit the portal to confirm your filing status. Correct any errors and resubmit if rejected. Remember that missing filings for three consecutive years cause automatic revocation.

How to File (Electronic Filing Only)

Form 990-N can only be filed electronically. The IRS does not provide a paper option for this electronic notice, and all exempt organizations must use the IRS website for submission. Filing electronically ensures secure transmission of the organization’s annual gross receipts, maintains data accuracy, and guarantees confirmation within the IRS database for verification by donors and regulators.

Electronic Filing Requirements

• Computer access: The IRS requires a desktop or laptop computer because mobile devices cannot reliably connect to the e-file system.
  
  
• Stable connection: The filing process must be completed on a secure network, because disruptions may cause data loss or submission errors.
  
  
• Updated browser: Use an updated browser, because older versions may not support authentication tools or display required form fields correctly.
  
  
• Valid email address: A valid email address is essential because confirmation and error notices are sent directly to the registered account for compliance tracking.

E-File: What You Need Before Starting

Prepare your organization’s basic information before accessing the filing system. Have all documents ready so the e-file proceeds efficiently and accurately.

• Employer Identification Number (EIN): Verify that your EIN is active. Incorrect entries will prevent your filing from linking to the IRS database.
  
  
• Legal name and mailing address: Confirm that both match the formation documents. Inconsistencies delay acceptance and can affect the organization’s tax-exempt status record.
  
  
• Principal officer details: Enter current information. The IRS requires a responsible officer to be responsible for all communications and validation within the electronic notice system.
  
  
• Tax year confirmation: Indicate whether you follow a calendar year or a fiscal year filing system, because filing deadlines depend on the organization’s selected accounting structure.

Filing Timeline and Deadline Adjustments

The IRS requires Form 990-N to be filed by the fifteenth day of the fifth month after the tax year ends. The date is adjusted if the due date falls on a weekend or a legal holiday. When this happens, the next business day becomes the new filing date. Consistent on-time submissions maintain compliance, preserve tax-exempt status, and demonstrate organizational reliability to donors and partners.

Late Filing and Consequences

Late filing does not immediately trigger a penalty; however, the IRS automatically revokes the recognition of exempt organizations that fail to file for three consecutive years. Once withdrawn, the organization must reapply for recognition, which delays fundraising and tax deductibility. Timely filing ensures continued inclusion in the IRS database and uninterrupted tax-exempt benefits.

Payment Instructions

The IRS does not charge a filing fee for the 990-N e-Postcard. Small tax-exempt organizations can complete the filing at no cost using the official IRS website. The form is submitted as an electronic notice, which requires no payments or software purchases.

Free Filing Through the IRS Website

• No fees: The IRS website allows organizations to file Form 990-N free of charge, because the agency maintains a dedicated electronic system for exempt filers.
  
  
• No software needed: The filing system is browser-based, so all required fields are completed online without downloading or installing software.
  
  
• Instant confirmation: Filers receive a confirmation message immediately after successful submission, because the IRS database updates shortly after processing for public verification.
  
  
• Transparency: Free access ensures that small nonprofits and other exempt organizations can maintain compliance without added administrative burden.

Optional Professional Assistance Costs

Some organizations may choose to hire professional preparers or advisors. These costs are optional and not required by the IRS.

• Professional guidance: Preparers help review documents for accuracy because expert oversight can prevent rejections from data mismatches.
  
  
• Advisory review: Consultants provide recommendations on record retention and compliance because they monitor policy updates affecting nonprofit organizations.
  
  
• Document handling: Outsourcing administrative preparation ensures filings meet deadlines because professionals coordinate data input and timely submission through the e-file system.
  
  
• Cost variation: Fees depend on service complexity, because pricing reflects time spent reviewing eligibility and verifying data integrity.
  
  

Required Information and Documentation

Before beginning the filing process, gather all information required for the e-Postcard. This ensures your organization’s submission includes every data field the IRS requires. Keeping organized records supports accuracy, facilitates annual reviews, and confirms details that protect the organization’s tax-exempt status across consecutive years.

Required Information Checklist

• Employer Identification Number (EIN): This nine-digit number identifies the organization within the IRS database, ensuring filings are correctly linked to your tax-exempt status.
  
  
• Legal name: The name must match the incorporation documents. Discrepancies delay posting and can confuse donors searching the IRS website.
  
  
• Other names used: Include any doing-business-as names, because consistency helps donors and regulators recognize legitimate nonprofit activities.
  
  
• Mailing address: Enter the current address, because the IRS sends notices and correspondence there for future tax year reporting.
  
  
• Website address: If applicable, list your organization’s website. This information improves transparency and helps donors verify your programs.
  
  
• Principal officer: Provide the full name and address of the responsible individual. The IRS requires a specific point of contact for every exempt filing.
  
  
• Tax year information: Enter both the beginning and ending dates of your reporting period, because these dates determine the due date and applicable tax year.
  
  
• Confirmation questions: Respond to questions about annual gross receipts and termination status, because these verify continued eligibility for the simplified filing process.

What Counts as Gross Receipts

Gross receipts include all funds from any source during the tax year, without subtracting expenses. The total comprises donations, grants, membership fees, fundraising revenue, investment returns, and program service income. The IRS uses these figures to confirm whether small tax-exempt organizations can file the simplified e-Postcard instead of a longer IRS form.

Common Mistakes to Avoid

Accurate completion of Form 990-N ensures the IRS accepts your filing promptly. Small organizations often encounter avoidable errors when entering data or submitting the form electronically. Recognizing these problems protects your organization’s record and preserves its standing in the IRS database.

Technical Errors During Filing

• Unsupported devices: The filing system does not support smartphones or tablets, because session interruptions often result in incomplete submissions.
  
  
• Multiple browsers: Using several browsers simultaneously can cause data loss because session conflicts interfere with authentication.
  
  
• Character limits: Text boxes have a limit because excessive characters cause errors and rejection messages. Keep names within the system’s length guidelines.
  
  
• Unstable connections: Always file on a stable network, as mid-session disconnections may require restarting the process.

Information Accuracy Mistakes

• Incorrect EIN: Verify your EIN before submission. Any error will prevent the system from matching your record.
  
  
• Wrong tax year: Ensure you select the correct year, because filing under the wrong tax year creates compliance confusion.
  
  
• Outdated officer details: Make sure to update the principal officer data, because the IRS requires current contact information for all filings.
  
  
• Mismatched addresses: Check your mailing address carefully. Incorrect entries may prevent IRS notifications from reaching your organization.

Timing and Eligibility Issues

• Filing too early: You cannot file before the tax year ends, because the IRS system only opens after the year’s close.
  
  
• Incorrect form type: Verify eligibility before filing, because organizations with higher gross receipts must use Form 990 or Form 990-EZ.
  
  
• Missed deadlines: File on or before the due date, because repeated late filing may result in the organization being automatically revoked.
  
  
• Failure to confirm: Always check the “Accepted” status, because pending or incomplete submissions are not official filings.
  
  

Zero Activity or Dormant Year Guidance

Organizations with little or no financial activity during the tax year must still file Form 990-N. Dormant or inactive nonprofits remain responsible for annual reporting. Filing ensures the organization’s tax-exempt status remains active and prevents the record from being automatically revoked after three consecutive years of noncompliance.

Filing Requirements for Dormant Organizations

• Annual submission: Every dormant nonprofit must still file, because the IRS requires consistent reporting to verify that operations remain legitimate.
  
  
• Information accuracy: Update any contact or officer details, because the IRS database depends on current data for compliance.
  
  
• Zero receipts statement: Indicate that gross receipts are 50,000 or less, because even minimal activity must be reported accurately.
  
  
• Adherence to deadlines: File according to the same due date rules because dormant status does not extend filing deadlines or modify reporting requirements.

When to Consider Termination

If an organization no longer intends to operate or raise funds, it may consider formal termination. Termination filings must be coordinated with the IRS, and final returns should indicate dissolution. Ending operations intentionally prevents unnecessary notices and clarifies that the organization is no longer an active tax-exempt filer in future tax years.

First-Time Filer Tips

Filing Form 990-N for the first time can feel unfamiliar, but the process is straightforward once you understand the steps. This section helps first-time filers—especially small nonprofits—organize records, verify eligibility, and complete the electronic notice correctly through the IRS website. Careful preparation ensures accuracy, preserves tax-exempt status, and prevents late filing issues.

Before You File

• Confirm exemption: Ensure your organization has received its IRS determination letter. Only recognized tax-exempt organizations may file Form 990-N.
  
  
• Verify your EIN: Confirm that your Employer Identification Number is active. The filing system cannot accept unrecognized numbers.
  
  
• Check eligibility: Review your organization’s annual gross receipts, because only those normally 50,000 or less may use the simplified electronic notice.
  
  
• Gather contact details: The principal officer’s name, mailing address, and email address must be ready, as they are all required fields for the filing process.

Setting Up Authentication

First-time filers must create an IRS-approved account using Login.gov, ID.me, or an existing IRS username. Authentication requires a valid email address and multi-factor authentication for security. Completing the setup ensures your organization can access the filing system safely, submit the necessary form, and receive confirmation notices without delay or rejection.

Common First-Filer Questions

• When to file: You must wait until your first tax year ends, because filing early causes rejection by the IRS.
  
  
• Rejected submissions: Review the reason given by the filing system, because the IRS database provides specific correction guidance.
  
  
• Amendments: Form 990-N cannot be amended because each submission only represents a complete notice for that tax year.
  
  
• Processing time: Accepted filings usually appear in the IRS database within minutes because the system processes e-file submissions continuously.

Recordkeeping Tips for Small Organizations

Keep all submission confirmations, EIN notices, and correspondence in digital and paper formats. Maintain copies for at least three consecutive years, because the IRS may request proof of timely filing. Consistent records simplify audits, confirm eligibility, and protect the organization’s tax-exempt status when leadership or accounting personnel change.

Frequently Asked Questions

What is the due date for Form 990-N, and what if it falls on a holiday?

Form 990-N is due by the fifteenth day of the fifth month after the tax year ends. If the due date falls on a weekend or legal holiday, the next business day will be the new due date. Filing promptly prevents the organization’s record from being marked late and ensures uninterrupted tax-exempt status in the IRS database.

What happens if my organization fails to file for three consecutive years?

If an exempt organization fails to file for three consecutive years, its tax-exempt status is automatically revoked. After it has been withdrawn, the organization must reapply for exemption through the IRS. During the revoked period, donors cannot claim contribution tax deductions, and the organization loses access to most nonprofit compliance benefits and recognitions.

How do I confirm my Form 990-N filing was accepted?

After submission, log back into the IRS website to check the filing status. If “Accepted” appears, your electronic notice is complete and recorded in the IRS database. Always print or save the confirmation page immediately. It serves as proof of compliance and should be retained for at least three consecutive years for reference.

What if my gross receipts exceed 50,000 during the year?

If your organization’s annual gross receipts exceed $50,000, you no longer qualify for the e-Postcard. The IRS requires you to file Form 990 or 990-EZ instead. This ensures complete financial reporting and maintains transparency with donors and regulators. Adjust recordkeeping accordingly before your next tax year filing cycle begins.

How can I correct a mistake after filing Form 990-N?

You cannot amend Form 990-N once it is submitted. If you discover an error, note the correction internally and ensure accurate information is filed for the next tax year. Consistent accuracy across consecutive years maintains credibility, keeps the IRS database correct, and supports your organization’s continued recognition as a compliant tax-exempt filer.

What should I do if my organization is dormant?

Even if your organization does not engage in any activities, you are required to submit Form 990-N on an annual basis. The IRS uses this filing to confirm that your tax-exempt status remains active. Reporting zero activity signals dormancy without risking automatic revocation. Maintaining annual compliance avoids future complications when the organization resumes normal operations or fundraising.