What IRS Form 990-N (2019) Is For

Form 990-N (2019), also called the e-Postcard, is the annual electronic filing requirement for small tax-exempt organizations whose gross receipts are normally $50,000 or less (IRS.gov – Annual Electronic Filing Requirement). This form is online-only and satisfies the annual reporting obligation for qualifying nonprofits that would otherwise need to file Form 990 or Form 990-EZ. No paper version exists—filing is strictly electronic.

When You’d Use Form 990-N for 2019 (Late or Amended Filing)

You’d file the 2019 Form 990-N late if your organization missed the original May 15, 2020 deadline (for calendar-year filers). Late filings may occur after receiving IRS reminder notices or when reconciling prior filing obligations.

The most critical concern is the three-year automatic revocation rule: organizations that fail to file for three consecutive years lose their tax-exempt status (IRS.gov – Automatic Revocation of Exemption).

For prior-year filings, you must use an IRS-approved e-file service provider, since the IRS’s direct e-Postcard system only accepts current-year submissions. There are no refund statute considerations, as this form does not involve payments or refunds.

Key Rules Specific to 2019

• Eligibility: Gross receipts of $50,000 or less (three-year average test).
  
  
• Format: Electronic-only, no paper filing option.
  
  
• Required data fields: Eight basic items (EIN, tax year, legal name, mailing address, principal officer, website if any, gross receipts confirmation, and termination status if applicable).
  
  
• Transition note: 2019 was the last year before the Taxpayer First Act expanded mandatory e-filing for larger exempt organizations, though Form 990-N was already electronic-only.
  
  

Step-by-Step (High Level)

1. Gather records – EIN, 2019 tax year dates, legal name, address, and principal officer info.
   
   
2. Check eligibility – Confirm gross receipts were normally $50,000 or less.
   
   
3. Access an approved e-file provider – Use an IRS-listed service provider (not the direct IRS e-Postcard system for late filings).
   
   
4. Enter the required eight items – Complete organizational details accurately.
   
   
5. Submit electronically – File through the provider’s platform.
   
   
6. Keep proof – Save your electronic confirmation and retain for your records.
   
   

Common Mistakes and How to Avoid Them

• ❌ Trying to use the IRS direct system – Only current-year filings are accepted there; use an approved provider for 2019.
  
  
• ❌ Adding extra financials – The 990-N requires only minimal organizational details, not detailed financial reports.
  
  
• ❌ Paper submission attempts – There is no paper version; electronic filing is mandatory.
  
  
• ❌ Filing before tax year end – Do not file before December 31, 2019 for calendar-year organizations.
  
  
• ❌ Ignoring revocation risks – No monetary penalty applies, but missing 3 years triggers automatic status revocation.
  
  
• ❌ Using mobile devices – The IRS system was not optimized for smartphones/tablets and often caused errors.
  
  

What Happens After You File

• Processing timeframe: Filings are usually processed within a few weeks.
  
  
• Confirmation: You’ll receive acknowledgment from the e-file provider, but not from the IRS separately.
  
  
• Status check: Accepted filings appear in the IRS Tax Exempt Organization Search database within about four weeks.
  
  
• Revocation risk: Filing late restores compliance if you haven’t yet crossed the three-year threshold. If revoked, reinstatement requires Form 1023/1024.
  
  
• Appeals: Since this is an informational notice, appeal rights are limited, but you can call TE/GE Customer Account Services at 877-829-5500 for support.
  
  

FAQs

Q: Can I still file Form 990-N for 2019 in 2025?
Yes. Use an IRS-approved e-file service provider, since the IRS system won’t accept prior-year filings.

Q: Are there penalties for filing Form 990-N late?
No monetary penalties apply. The primary risk is automatic revocation of exempt status after 3 consecutive missed filings.

Q: How do I get transcripts for Form 990-N?
Request using Form 4506-A, though the 990-N provides minimal data compared to full Form 990 filings.

Q: Does the refund statute of limitations apply?
No. Form 990-N does not involve tax payments or refunds.

Q: Should I amend my state filings after submitting 990-N?
Check with your state. Some states accept the federal 990-N; others have additional nonprofit reporting requirements.

Q: Can I choose to file Form 990 or 990-EZ instead of 990-N?
Yes, eligible small organizations may file the more detailed forms voluntarily.

Q: What if my organization dissolved in 2019?
Report termination on your final 990-N. This may serve as your last federal filing requirement.