What IRS Form 990-N (2023) Is For

IRS Form 990-N (2023), also called the e-Postcard, is an electronic notice required annually for small tax-exempt organizations with gross receipts normally $50,000 or less (IRS.gov). This simplified online form satisfies annual reporting requirements for eligible nonprofits without the need to file the more complex Form 990 or 990-EZ.

When You’d Use Form 990-N for 2023 (Late or Amended Filing)

You would file Form 990-N for 2023 if you missed the original May 15, 2024 deadline or discovered your obligation late. Common situations include receiving IRS non-filing notices, approaching the three-year revocation threshold, or confirming eligibility for the e-Postcard. No penalties apply for late filing, but missing three consecutive years results in automatic revocation.

Key Rules Specific to 2023

• Filing eligibility: Gross receipts normally $50,000 or less.
  
  
• Must be filed electronically; no paper form exists.
  
  
• Requires only eight data fields, including EIN, legal name, address, and officer details.
  
  
• Filing is through the IRS e-Postcard system with IRS username or ID.me.
  
  
• Filing before tax year ends is not allowed.
  
  
• Automatic revocation applies after three consecutive years of non-filing.
  
  

Step-by-Step (High Level)

1. Gather information: EIN, legal name, address, tax year, principal officer, website, and gross receipts confirmation.
   
   
2. Access filing system: Log into the IRS e-Postcard system with IRS username or ID.me.
   
   
3. Complete e-Postcard: Fill in eight required fields with accurate data.
   
   
4. Submit electronically: File online; no paper option exists.
   
   
5. Check status: Log in again to verify “Accepted” status.
   
   
6. Save confirmation: Print confirmation immediately, as copies cannot be retrieved later.
   
   

Common Mistakes and How to Avoid Them

• Entering incorrect EINs—double-check IRS-issued numbers.
  
  
• Using smartphones or tablets—system is not mobile compatible.
  
  
• Filing too early—wait until the tax year ends.
  
  
• Miscalculating gross receipts—apply the proper three-year average.
  
  
• Using invalid characters—only letters, numbers, and hyphens are accepted.
  
  
• Ignoring email filters—check spam folders for system messages.
  
  

What Happens After You File

The IRS does not send email confirmations. You must check filing status in the e-Postcard system under “Manage Form 990-N Submission.” Processing usually takes a few weeks, with public posting in the IRS Tax Exempt Organization Search within about four weeks. Rejected filings provide error codes for corrections. Corrections cannot be made through amendment but must wait for the next year’s filing.

FAQs

Is there a penalty for filing Form 990-N late for 2023?

There are no monetary penalties for late Form 990-N filings. However, failing to file for three consecutive years causes automatic revocation of tax-exempt status. Once revoked, organizations must reapply using Form 1023, 1023-EZ, or Form 1024, which can be time-consuming and costly. Filing late still protects your organization from revocation.

Can I amend my 2023 Form 990-N if I made an error?

Form 990-N cannot be amended after submission. If incorrect information was reported, you must correct it in your next annual filing. For serious issues, contact IRS Customer Account Services at 877-829-5500. The IRS may provide further instructions if the error significantly affects your organization’s filing status or public records.

My organization was automatically revoked—can I still file Form 990-N for 2023?

If your organization’s exempt status was revoked due to non-filing, submitting Form 990-N will not restore it. You must apply for reinstatement through Form 1023, 1023-EZ, 1024, or 1024-A and pay the required fee. Reinstatement can be retroactive in some cases if you qualify for streamlined procedures.

How do I get copies of my filed 2023 Form 990-N?

You cannot retrieve copies of filed Form 990-N from the IRS system. Instead, print and save the confirmation page immediately after submission. Later, you may confirm your filing through the IRS Tax Exempt Organization Search tool, which updates with accepted filings within several weeks of submission.

What if my EIN shows as incorrect when filing for 2023?

If your EIN is not recognized, contact IRS Customer Account Services at 877-829-5500 to verify your organization is properly registered in IRS systems. Updates can take several weeks. Attempting to file with an unrecognized EIN will result in errors and delayed acceptance of your return.

Should I also file amended state returns for 2023?

Form 990-N is a federal filing requirement. States may have separate rules for nonprofit compliance. Many states accept federal Form 990 series filings for registration purposes, but some require their own annual filings. Contact your state charity office or revenue department to determine if state amendments are necessary.

Can I get help filing if I’m having technical problems?

Yes. If you cannot complete filing due to technical issues, contact IRS Customer Account Services at 877-829-5500. In some cases, representatives can accept your information and complete the filing by phone. Always document attempts and keep confirmation records to demonstrate good-faith compliance with filing

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