What Is IRS Form 990-N (2018)?

IRS Form 990-N (2018), or the e-Postcard, is a brief electronic filing used by small tax-exempt organizations to meet annual IRS reporting requirements. It applies to nonprofits with gross receipts of $50,000 or less and replaces longer forms such as Form 990 or Form 990-EZ.

The form verifies the nonprofit's existence and compliance by confirming the following basic information: address, principal officer, Employer Identification Number (EIN), and organization name. It doesn't require any financial information like regular tax returns do. However, small nonprofits must file Form 990-N annually to keep their tax-exempt status and to be listed in the IRS public database.

When You’d Use IRS Form 990-N (2018) 

IRS Form 990-N (2018), or the e-Postcard, applies to small tax-exempt organizations with gross receipts of $50,000 or less for the 2018 tax year. It offers a simple way for qualifying nonprofits to meet annual IRS reporting requirements without completing lengthy financial forms.

Form 990-N (2018) should be filed in the following situations:

• The organization earned $50,000 or less in average annual gross receipts for the 2018 tax year.
  
  
• The original due date of May 15, 2019, was missed, and a late filing is now required.
  
  
• The nonprofit received an IRS reminder notice requesting that the annual filing be completed.
  
  
• The organization is at risk of automatic revocation after multiple missed filings.
  
  
• The nonprofit needs to confirm active status in the IRS Tax Exempt Organization Search.

Timely filing ensures that the organization maintains its tax-exempt status, remains eligible for donations and grants, and continues to demonstrate transparency to the public.

Key Rules or Details for 2018

When filing IRS Form 990-N (2018), small tax-exempt organizations had to meet specific IRS requirements to maintain compliance. The form was an annual notice confirming a nonprofit’s active status and eligibility.

• Electronic filing was mandatory because the IRS no longer accepted paper submissions for Form 990-N.
  
  
• Gross receipts could not exceed $50,000, as determined by a three-year average to assess eligibility.
  
  
• Eight required data fields had to be completed, including the Employer Identification Number (EIN), organization name, address, principal officer, tax year, website (if any), and a confirmation that receipts were below the limit.
  
  
• Authentication was simpler in 2018, before the IRS adopted Login.gov and ID.me for verification.
  
  
• Automatic revocation was applied to organizations that fail to file for three consecutive years, resulting in the loss of tax-exempt status.

Following these rules helped organizations maintain compliance, preserve tax-exempt status, and remain visible to the public through the IRS database.

Step-by-Step (High Level)

Step 1: Gather the required details.

Collect your EIN, legal name, mailing address, principal officer’s name and title, tax year, website (if applicable), and confirmation that average gross receipts are $50,000 or less.

Step 2: Access the e-Postcard System

Sign in to the IRS e-Postcard portal or an authorized e-file provider using the account tied to your organization to avoid duplicate records.

Step 3: Enter Accurate Information

Complete all required fields exactly as they appear in IRS records. Before continuing, verify the EIN format (XX-XXXXXX), the spelling of names, and the current address.

Step 4: Review and Confirm

Recheck each entry for accuracy, with special attention to the receipts threshold and the principal officer’s information—correct errors before submission.

Step 5: Submit Electronically

Please submit the Form 990-N online, as paper submissions cannot be accepted. Wait for the on-screen confirmation to ensure your filing has been received.

Step 6: Save Proof of Filing

Download or print the confirmation page immediately and store it with your annual records to document compliance for the 2018 tax year.

Step 7: Verify Acceptance

After processing, search your organization in the IRS Tax Exempt Organization Search to confirm that the filing appears. If it does not appear after several weeks, review your entries and contact IRS Customer Account Services at 877-829-5500.

Common Mistakes and How to Avoid Them

Filing IRS Form 990-N (2018) is straightforward, but small tax-exempt organizations often make errors that delay processing or risk losing compliance. Knowing the most frequent mistakes—and how to avoid them—keeps filings smooth and accurate.

Common mistakes and solutions include:

• Incorrect EIN format: Enter the Employer Identification Number issued by the IRS (XX-XXXXXXX). Double-check before submitting.
  
  
• Filing before the tax year ends: Wait until the organization’s fiscal year officially closes to ensure your submission is valid.
  
  
• Outdated organization details: Before filing, ensure the organization’s name, address, and principal officer are updated to prevent mismatched records.
  
  
• Missing confirmation page: Immediately save or print the confirmation after filing to ensure you have proof of submission.
  
  
• Using mobile devices: File on a desktop or laptop computer to reduce formatting errors and prevent incomplete submissions.

By reviewing each entry carefully and saving proof of submission, nonprofits can maintain compliance and protect their tax-exempt status.

Frequently Asked Questions (FAQs)

What is the filing deadline for tax-exempt organizations using Form 990-N (2018)?

The filing deadline for tax-exempt organizations using IRS Form 990-N (2018) is the 15th day of the fifth month after the organization’s tax year ends. For most charities and small businesses, that date was May 15, 2019. 

How long does it take the IRS to process a Form 990-N submission?

Processing typically takes around four weeks. Once accepted, the organization appears in the IRS Tax Exempt Organization Search as an active filer. During busy times, updates may take longer. You can contact the IRS to resolve the issue if your record seems blocked or delayed. Checking your confirmation email or inbox helps ensure your filing went through successfully.

Can I amend my Form 990-N after submitting it to the IRS?

No, the IRS does not allow amendments for Form 990-N (2018). If an error occurs, it can be corrected in the subsequent annual filing. Reviewing each entry before submitting prevents unnecessary errors and keeps your mission at the heart of your organization’s compliance goals.

How can my organization confirm that its filing went through?

Log in to the IRS e-Postcard system or contact IRS Customer Account Services at 877-829-5500. You save the confirmation page for your records and store it securely for future research or audits. This small step helps people running charities and nonprofits confidently continue making progress toward their long-term goals.

Are there penalties for filing late?

There are no direct penalties for late filing. However, missing three consecutive years will cause automatic revocation of your tax-exempt status, which can disrupt essential support from donors and funding partners. Timely filing allows your organization to remain active, continue serving the community, and manage its responsibilities.