How to File Form 990-N 2013 Instructions Online?

The Internal Revenue Service requires specific small tax-exempt organizations to file Form 990-N, also known as the e-postcard, each year to maintain their tax-exempt status. For the 2013 tax year, this short electronic return enabled eligible exempt organizations with gross receipts typically under $50,000 to remain compliant without the cost or complexity of more extended returns. Filing ensures continued recognition as a tax-exempt entity and helps the IRS keep accurate public charity records.

Form 990-N applies to a wide range of exempt organizations, including small nonprofits, community programs, and some subordinate organizations under a parent group’s return. It does not apply to private foundations, churches, or integrated auxiliaries of religious orders, which have separate filing requirements. Each organization must verify its eligibility based on gross receipts and ensure that its information, including address and board members, is up-to-date before filing.

The 2013 e-postcard filing process was completely online and required only basic information about the organization’s fiscal year, legal name, and revenue details. By following the Internal Revenue Service requirements and submitting a complete form on time, small nonprofits could easily maintain compliance and avoid the automatic revocation of their tax exemption. This guide explains how to file accurately and efficiently while keeping records that support long-term exempt status.

What Is Form 990-N?

Form 990-N, commonly called the e-postcard, is an annual electronic notice that specific small tax-exempt organizations must file with the Internal Revenue Service. It verifies that an exempt organization remains active and eligible for tax exemption. The IRS uses the information reported through this filing to maintain accurate public records of small nonprofits and public charities operating within the United States.

Who Must File?

Small tax-exempt organizations whose annual gross receipts are $50,000 or less must file Form 990-N each year to maintain their exempt status.
Exempt organizations recognized under section 501(a) and specific section 527 political organizations are generally eligible to file.
Subordinate organizations listed under a parent’s group return must confirm whether they are already included in that group return before filing separately.

Who Should Not File?

Private foundations are required to file Form 990-PF instead of Form 990-N.
Churches, their integrated auxiliaries, and conventions or associations of churches are usually exempt from filing.
Religious orders and specific government-related institutions may also be excluded based on guidance from the Internal Revenue Service.

Form 990-N is a simplified online return that requires only minimal information, such as the organization’s name, address, Employer Identification Number, and fiscal year. No detailed financial statements or expense reports are required. By completing and submitting this short online form, eligible nonprofits continue to maintain their tax-exempt status and remain in compliance with IRS filing requirements.

What’s New for the 2013 Tax Year?

For the 2013 tax year, the Internal Revenue Service required that all Form 990-N filings be submitted electronically through the IRS e-postcard system. Paper filings were no longer accepted, which made the process faster, more secure, and more consistent for small tax-exempt organizations. This change simplified reporting and helped the IRS maintain more accurate public records.

Key updates for 2013 included:

Electronic filing only: Every exempt organization eligible to file Form 990-N was required to use the IRS online system. Paper forms were not available or accepted.
Accounting period updates: Organizations that changed their accounting periods were required to report the change through Form 990, Form 990-EZ, Form 1128, or a written notice to the IRS. Those who had previously changed their accounting period were asked to use Form 1128 again to remain compliant.
Automatic revocation reminder: The IRS emphasized that any organization failing to file for three consecutive years would automatically lose its tax-exempt status, even if the organization had no activity during that period.

These changes encouraged faster and more accurate electronic reporting while protecting an organization’s standing with the IRS. Filing electronically ensured small nonprofits could continue operating as recognized tax-exempt organizations without interruption.

How to File Form 990-N Online?

The process of filing Form 990-N online is simple and can usually be completed in one sitting. To minimize errors and ensure timely approval, each exempt organization should carefully prepare its information before logging in to the IRS system.

Step 1 – Gather Required Information.

Before starting, each organization should collect all the necessary details for accurate filing:

Employer Identification Number (EIN): This unique nine-digit number identifies the organization with the IRS.
Legal Name and Mailing Address: The name and address must match IRS records precisely to prevent rejection.
Alternative names used: If the organization operates under other names, these must also be listed.
Principal officer information: The name and address of the current principal officer or authorized representative are required.
Website address: If the organization has a website, it must be provided in standard format (for example, www.organizationname.org).
Gross receipts confirmation: Each filer must confirm that annual gross receipts are usually $50,000 or less.
Organization’s fiscal year: The filing must specify whether the organization uses a calendar year or another accounting period.
Termination status: If the organization is closing, the return must indicate that it is a final filing.

Step 2 – Access the IRS Electronic Filing System.

Filers must use the official IRS e-postcard portal to submit their information. The system functions best on a desktop or laptop computer. Supported browsers include Chrome, Firefox, and Edge. The IRS advises users not to file from smartphones or tablets, as this can lead to technical issues or incomplete submissions.

Step 3 – Create or Sign in to an Account.

The IRS requires each filer to have a secure account through Login.gov or ID.me.

New users must create an account and verify their identity before they can begin the filing process.
Returning users can sign in using existing credentials.

Both systems are designed to protect sensitive data and ensure that only authorized individuals file on behalf of an exempt organization.

Step 4 – Enter Organization Details.

Once logged in, the filer should carefully enter all required organization information, including the EIN, legal name, mailing address, and principal officer details. Each field must be entered exactly as shown in the organization’s IRS records. The system limits text fields to 35 characters and allows only letters, numbers, and hyphens. Reviewing data before submission reduces the likelihood of rejection.

Step 5 – Review, Submit, and Print Confirmation.

After verifying accuracy, the filer should submit the form electronically. The IRS will display a confirmation page showing the filing status as “Pending.” The filer should print this page immediately, as it cannot be reprinted later. Within a few minutes, the status will update to “Accepted” or “Rejected.” If rejected, the filer must correct any identified errors and resubmit the form.

Completing the online submission accurately helps small nonprofits maintain their tax-exempt status without interruption. Filing electronically is free and efficient, and it ensures that the organization remains in good standing with the IRS.

Filing Deadlines and Extensions

Form 990-N is due on the 15th day of the fifth month after the end of an organization’s tax year. For calendar-year filers, the deadline for the 2013 tax year was May 15, 2014. Fiscal-year filers must calculate their due date based on the last day of their accounting period.

To help organizations plan their filing:

Standard deadline: The return must be submitted by the 15th day of the fifth month following the end of the organization’s fiscal year.
Weekend or holiday rule: If the due date falls on a weekend or federal holiday, the filing deadline automatically moves to the next business day.
Extension option: Organizations that need additional time may request an extension by filing Form 8868. The IRS grants an automatic three-month extension, and a second three-month extension may be available if there is reasonable cause.
Amendments: If a filer realizes an error after submission, corrections can be made through the IRS system or by contacting IRS Customer Account Services for further guidance.

Timely filing is essential to maintain tax-exempt status. Organizations that fail to submit Form 990-N for three consecutive years will automatically lose their exemption and may be required to reapply for it. Marking the due date in advance and confirming receipt of the submission can help prevent accidental noncompliance.

Common Filing Mistakes to Avoid

Although Form 990-N is brief, even small mistakes can lead to rejection or delays that may impact an organization’s tax-exempt status. Understanding common errors and how to prevent them helps ensure smooth processing and continued compliance with Internal Revenue Service requirements.

Technical Errors

Using unsupported devices or browsers: The IRS e-postcard system is designed for use on desktop or laptop computers. Submissions from smartphones or tablets often experience technical errors and may fail to process correctly.
Entering invalid characters in form fields: Each field only accepts letters, numbers, and hyphens. Including special symbols or punctuation such as commas, slashes, or quotation marks can cause automatic rejection.
Exceeding character limits: Most data fields are limited to 35 characters. If an organization’s name or address exceeds this limit, it should be shortened appropriately while remaining accurate and consistent with IRS records.

Timing and Eligibility Errors

Filing before the end of the tax year: The IRS does not allow early submissions. The form can only be filed once the organization’s tax year has closed.
Missing the filing deadline: Filing late may not result in immediate penalties, but consistent lateness can lead to the automatic revocation of tax-exempt status after three consecutive missed filings.
Submitting the wrong form type: Organizations with gross receipts over $50,000 are not eligible to file Form 990-N. They must instead complete Form 990-EZ or Form 990, depending on their size and activity level.

Information Accuracy Errors

Entering an incorrect EIN or address: The Employer Identification Number and mailing address must match exactly with what the IRS has on file to ensure the return is accepted.
Listing outdated officer information: The name and address of the principal officer must reflect current leadership at the time of filing.
Reporting the wrong fiscal year: The organization’s fiscal year determines its due date. Submitting the incorrect period can lead to filing discrepancies and confusion with the IRS database.

To avoid these mistakes, each organization should review all entries carefully before submission. Printing the confirmation page immediately after receiving acceptance ensures proof of compliance for the organization’s records. Spending a few extra minutes verifying details can prevent rejection notices and unnecessary correspondence with the IRS.

Filing for Dormant or Zero-Activity Organizations

Organizations that had no financial or operational activity during the year are still required to file Form 990-N to maintain their tax-exempt status. The IRS treats this filing as proof that the organization remains active and compliant, even when there are no donations, expenses, or public charity programs to report.

What Counts as “No Activity”?

An organization that did not receive any donations, contributions, or grants during the tax year.
An organization that did not conduct any fundraising events, community programs, or public charity activities.
An organization that did not earn income from investments, interest, or other revenue sources.
An organization that did not incur operational expenses or pay staff or vendors during the year.

How to File for a Zero-Activity Year?

Access the IRS e-postcard system using the organization’s Login.gov or ID.me account.
Confirm that gross receipts for the tax year are zero and that the organization is still eligible to file Form 990-N.
Complete all required fields, including the organization’s legal name, EIN, address, and fiscal year.
If the organization is dissolving, select the option indicating that the submission is a final return before closure.

Maintaining Status During Dormant Periods

Continue to file Form 990-N every year, even when there is no activity or revenue to report.
Maintain a small bank account and minimal records to document financial inactivity, which helps with future filings.
Keep accurate contact details on file with the IRS to ensure the organization receives reminders and correspondence.
Plan to resume operations responsibly by updating records and returning to regular filing when activity increases.

By continuing to file annually, even during years of no activity, an organization preserves its tax-exempt status and avoids the lengthy process of reinstatement after revocation.

Understanding Automatic Revocation

The IRS enforces an automatic revocation rule to ensure that tax-exempt organizations remain compliant with annual reporting requirements. This rule applies to all exempt organizations, including small nonprofits, regardless of financial activity or program size.

How Revocation Works?

An organization that fails to file Form 990-N, Form 990-EZ, or Form 990 for three consecutive years automatically loses its tax-exempt status.
The revocation takes effect on the original due date of the third missed return. Once revoked, the organization is no longer recognized as tax-exempt and may be subject to income tax.
The IRS publishes a list of revoked organizations, which can affect donor confidence and future fundraising eligibility.

How to Reinstate Tax Exempt Status?

File any missing Form 990-N or other required returns for the years that were missed.
Submit Form 1023 or Form 1024, depending on the organization’s classification, to reapply for tax exemption.
Pay the applicable user fee associated with the reinstatement application.
Provide a written statement explaining the reasonable cause for failing to file in previous years, if required by the IRS.

Preventing Automatic Revocation

Track filing deadlines and set multiple calendar reminders each year.
Assign a designated board member or officer to oversee the filing process and confirm submissions.
Review the IRS acceptance status after each filing to ensure the return was successfully processed.
Keep accurate financial and administrative records to simplify annual filings.

Filing Form 990-N on time each year protects the organization’s standing with the IRS, preserves its tax-exempt status, and demonstrates accountability to donors, members, and the public.

First-Time Filer Tips

Filing Form 990-N for the first time can be straightforward when organizations understand the process and prepare in advance. Each exempt organization should take the time to review the requirements, gather necessary documentation, and ensure that the information submitted matches the IRS records.

Preparing to File

Gather all required documents.
Each organization should have its Employer Identification Number (EIN), IRS determination letter, bank statements, and minutes from recent board meetings. These documents verify tax-exempt status and ensure consistency in reporting.
Confirm eligibility before filing.
Only organizations with annual gross receipts typically under $50,000 are eligible to file Form 990-N. Those that exceed this amount must complete Form 990-EZ or Form 990, depending on their size and reporting needs.
Create secure IRS access.
Organizations must file through a Login.gov or ID.me account to ensure identity verification and data protection. Setting up these credentials early avoids issues during submission.

Tips for First-Time Filers

Use accurate and consistent information.
The organization’s legal name, address, and EIN must match exactly what is listed in IRS records to avoid rejection.
Verify the fiscal year before submission.
Filing for the wrong tax year can create confusion and may require an amendment.
Keep a copy of the confirmation page for your records.
The IRS system does not allow users to reprint it later, so saving a digital or paper copy is essential.
Address mistakes quickly
If any errors are discovered after submission, the filer should contact the IRS Customer Account Services at 877-829-5500 for guidance on corrections.

By carefully reviewing information and following these steps, first-time filers can complete Form 990-N and maintain their organization’s good standing with the IRS.

Recordkeeping and Compliance Best Practices

Adequate recordkeeping helps organizations maintain compliance and supports their continued tax-exempt status. Organized records also provide transparency to board members, donors, and the public, showing responsible stewardship of resources.

Essential Records to Keep

Filing confirmations and IRS correspondence
Every organization should retain copies of all accepted Form 990-N filings, IRS letters, and notices for a minimum of three years. These serve as proof of compliance and are useful during reviews or audits.
Financial statements and receipts
Records such as bank statements, donor acknowledgments, invoices, and proof of expenses help document gross receipts and support financial accuracy.
Board meeting minutes and policy documents
Minutes showing leadership decisions, officer appointments, and resolutions should be preserved to demonstrate responsible governance.
Legal and organizational paperwork
Articles of incorporation, bylaws, and any amendments should be readily accessible to confirm the organization’s structure and ensure alignment with its mission.

Retention and Organization

Maintain records for at least three years.
The IRS recommends keeping all supporting documents for three years after the return is filed or its original due date, whichever is later.
Store records securely and accessibly
Using cloud storage or encrypted drives protects sensitive data while allowing easy access for future filings.
Designate responsibility
Assign a board member or staff person to oversee compliance and recordkeeping to ensure consistency from year to year.

Proper recordkeeping not only facilitates future filings but also demonstrates accountability and reinforces public trust in the organization’s management and use of funds.

Where to Get Help Filing Form 990-N

Although Form 990-N is a simplified return, some organizations may still require assistance in understanding eligibility rules or resolving filing issues. The IRS and several nonprofit support networks provide free, reliable resources to guide filers through the process.

IRS and Online Resources

IRS Charities and Nonprofits Page
This section of the IRS website contains detailed filing instructions, eligibility guidance, and links to the official e-postcard filing system. It also includes resources for organizations seeking reinstatement after revocation.
IRS Publication 5248 (Form 990-N User Guide)
This publication explains the filing process step by step, from accessing the system to reviewing and submitting the return.
StayExempt.IRS.gov
This IRS training site offers free self-paced courses and webinars on maintaining tax-exempt status, recordkeeping, and compliance best practices.

Direct Support Options

IRS Customer Account Services
Representatives can assist with account access, technical errors, or rejected submissions. They can be reached at 877-829-5500, with TTY service available at 800-829-4059.
Local nonprofit support organizations
Many state nonprofit associations, foundations, or community resource centers offer workshops and one-on-one assistance with federal filings.
Volunteer Income Tax Assistance (VITA) programs
These programs sometimes include trained volunteers who can assist small nonprofits in understanding and completing their annual filings.

Accessing these resources helps organizations ensure accuracy, avoid unnecessary errors, and maintain their tax-exempt status with confidence. Filing assistance is widely available and can make the process smoother for both new and experienced nonprofit filers.

Frequently Asked Questions

What are the Form 990-N 2013 instructions?

The Form 990-N 2013 instructions explain how tax-exempt organizations can file their annual e-postcard return with the Internal Revenue Service. The process applies to small nonprofits with annual gross receipts normally less than $50,000. Each eligible exempt organization must complete the online form after the tax year ends to confirm its active status and maintain its federal tax exemption.

What information is required to complete Form 990-N?

The IRS requires organizations to provide basic information, including the legal name, mailing address, Employer Identification Number, the organization’s fiscal year, and confirmation that gross receipts are within the filing limit. The filer must submit this information through the e-postcard system and review it carefully before submission to avoid delays or rejection.

What happens if an organization fails to file Form 990-N?

If an exempt organization fails to file Form 990-N, Form 990-EZ, or Form 990 for three consecutive years, the Internal Revenue Service will automatically revoke its tax-exempt status. Once revoked, the organization must apply again for tax exemption using the appropriate IRS forms, pay the filing fee, and provide supporting documentation for reinstatement.

Can private foundations or churches file Form 990-N?

Private foundations are required to file Form 990-PF instead of Form 990-N, as they follow different reporting standards under federal law. Churches, religious orders, and integrated auxiliaries are generally exempt from this requirement. However, these organizations should still maintain records of donations, revenue, and expenses to demonstrate accountability and transparency when required by state or federal agencies.

How can organizations obtain assistance with filing Form 990-N online?

Organizations can find detailed filing instructions and resources on the IRS Charities and Nonprofits webpage. The IRS also provides Publication 5248, which contains complete instructions for e-postcard filing. Local nonprofit associations, foundations, or legal aid programs often provide additional guidance to help small organizations accurately and on time access, complete, and submit their annual filings.

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