What IRS Form 990-N (2015) Is For

IRS Form 990-N (the Electronic Notice or e-Postcard) is a simplified annual filing for small tax-exempt organizations with gross receipts of $50,000 or less in 2015. It allows eligible nonprofits to report key details—such as their legal name, mailing address, and principal officer—to maintain tax-exempt status. Unlike Form 990 or 990-EZ, it requires no financial data. Filing this short electronic form each year meets the IRS’s annual reporting requirements and prevents automatic revocation after three years.

When You’d Use Form 990-N for 2015

You should file IRS Form 990-N (2015) if your small tax-exempt organization missed submitting its annual return for that tax year or needs to correct a prior filing. Doing so ensures your organization complies with the IRS annual filing requirement and protects its tax-exempt status.

Common reasons to file include:

• Missed filing for the 2015 tax year: Your organization may have missed the filing deadline, and completing the Form 990-N e-Postcard now helps update your records.
• Received an IRS notice: You may have been notified by the IRS that your organization’s annual gross receipts were not reported for 2015, prompting a required filing.
  
  
• Risk of automatic revocation: If an organization fails to file Form 990-N for three consecutive years, its tax-exempt status is automatically revoked.
  
  
• Filing through an approved provider: Because the IRS system only accepts current-year filings, prior-year e-Postcards—including those for 2015—must be submitted through an IRS-approved e-file provider.

Key Rules for the 2015 Tax Year

IRS Form 990-N (2015) applied to small tax-exempt organizations with annual gross receipts of $50,000 or less. These groups were required to file electronically, fulfilling their yearly filing requirement and maintaining tax-exempt status.

Key points for 2015 include:

• Eligibility threshold: Only eligible organizations with annual gross receipts of $50,000 or less could file the Form 990-N e-Postcard.
  
  
• Electronic filing only: The form must be submitted through the IRS’s electronic filing system or an approved e-file provider.
  
  
• No penalties for a single late filing: The IRS did not charge a fee for one late submission. However, failure to file Form 990-N for three consecutive years automatically revokes the organization’s tax-exempt status.
  
  
• Rules unchanged from prior years: The 2015 filing form and requirements remained consistent with earlier tax years, ensuring a straightforward process for nonprofit organizations.

Step-by-Step (High Level)

This section explains how to complete IRS Form 990-N (2015) correctly and on time. Following these steps helps ensure a smooth, stress-free process and keeps your small tax-exempt organization compliant with the annual filing requirement.

Step 1 – Gather Your Information: Prepare all basic information for the required form, including your EIN, legal name, mailing address, principal officer, and a statement confirming that funds received were $50,000 or less. Having these details ready helps streamline your filing.

Step 2 – Confirm Eligibility and Timing: Ensure that your organization files Form 990-N for the 2015 fiscal year. Confirm your filing status and identify the due date, typically the 15th day of the fifth month after your tax year ends.

Step 3 – Choose the Correct Filing Method: Since 2015 is a past tax year, you must use an IRS-approved e-file provider to submit Form 990-N accurately and maintain compliance with IRS requirements.

Step 4 – Complete and Submit the e-Postcard: Enter all eight required fields, including the organization’s identity and confirmation that no financial information is needed. Review every detail before submission, especially if this is one of your first two tax years.

Step 5—Save Your Confirmation and Keep Records: Download and store your confirmation receipt securely. Organizing your records simplifies your next annual return and ensures consistent reporting across future tax years.

Common Mistakes and How to Avoid Them

Many small tax-exempt organizations make simple but costly mistakes when filing Form 990-N electronic submissions.

Common issues include:

• Submitting incomplete information: Every organization required to file Form 990-N must enter its legal name, other names used, and principal officer website address exactly as they appear in IRS records. Omitting or misspelling these details can cause filing delays.
  
  
• Using the wrong filing year: If your organization is filing for its first tax year or for a past period, verify that the account used matches the correct fiscal record before submitting.
  
  
• Reporting unnecessary financial data: The e-Postcard does not require details such as expenses or donor lists, so including them may create errors.
  
  
• Failing to confirm nonprofit type: Certain private foundations and large nonprofits may not qualify to use Form 990-N. Always check the IRS user guide before filing.
  
  
• Ignoring system notices: Take note of confirmation messages or IRS emails to ensure the filing was accepted.

What Happens After You File

Once your Form 990-N electronic submission is complete, the IRS typically processes it within minutes. You’ll receive an online confirmation showing your filing was accepted. Keeping this confirmation with your records is essential to verify compliance with your annual filing requirement.

The e-Postcard does not generate tax liability or refunds since it contains no financial data. However, filing it on time helps protect your organization’s tax-exempt status. If your organization missed multiple years, submitting now may prevent automatic revocation. If the IRS has already revoked your exemption, you can file for reinstatement following standard appeal procedures. 

FAQs

Can exempt organizations still file Form 990-N for 2015?

Exempt organizations can submit the 2015 Form 990-N using an IRS-approved e-file provider. The IRS system only accepts current-year filings, so prior-year forms must be completed through an external service.

What is the due date for filing Form 990-N?

The due date is the 15th day of the fifth month after your tax year ends. For example, if your fiscal year ended on December 31, 2015, your 990-N was due by May 15, 2016.

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

If your organization fails to file for three consecutive years, the IRS will automatically revoke its tax-exempt status. Filing now, even late, helps protect your standing and keeps your record current.

Can I complete the annual return through electronic filing?

Yes, small nonprofits' annual returns must be submitted electronically only, as the IRS no longer accepts paper forms for the 990-N e-Postcard.

How do I know I’m filing the correct form?

You should file Form 990-N if your organization’s annual gross receipts are $50,000 or less and you are not required to file Form 990 or 990-EZ. Larger nonprofits must use those other forms to meet their annual filing requirement.