What IRS Form 990-N (2024) Is For

Form 990-N, also called the e-Postcard, is the simplified annual filing requirement for small tax-exempt organizations. Most nonprofits with annual gross receipts normally $50,000 or less must file this electronic notice each year to maintain their tax-exempt status. The form is online-only and cannot be filed on paper.

When You’d Use Form 990-N for 2024 (Late or Amended Filing)

You would file Form 990-N for 2024 if your organization missed the May 15, 2025 deadline or received IRS reminder notices about non-filing. Filing late also applies if you skipped one or two years but want to prevent the three-year automatic revocation rule. Although there’s no monetary penalty, three consecutive missed filings cause loss of exempt status.

Key Rules Specific to 2024

• Gross receipts threshold: $50,000 or less.
  
  
• Filing must be electronic—no paper option.
  
  
• Authentication through IRS account, Login.gov, or ID.me.
  
  
• Eight basic data items required (EIN, name, address, officer details, etc.).
  
  
• Cannot file until after the tax year ends.
  
  
• Failure to file three years in a row triggers automatic revocation.
  
  

Step-by-Step (High Level)

1. Gather Required Information: EIN, tax year, organization name, mailing address, principal officer, website (if applicable), confirmation of gross receipts under $50,000, and termination status if applicable.
   
   
2. Access the System: Log into the IRS Form 990-N Electronic Filing System with Login.gov, ID.me, or an IRS account.
   
   
3. Complete the e-Postcard: Enter the eight information fields—no attachments or schedules.
   
   
4. Submit Electronically: File online; no mailing option exists.
   
   
5. Keep Records: Print the confirmation page immediately, as you cannot retrieve it later.
   
   

Common Mistakes and How to Avoid Them

• Filing on mobile devices—use only desktop or laptop computers.
  
  
• Entering EIN incorrectly—double-check against IRS records.
  
  
• Filing before the tax year ends—wait until the year closes.
  
  
• Using special characters in text fields—only letters, numbers, and hyphens allowed.
  
  
• Forgetting that Form 990-N cannot be amended—errors must be corrected in the next year’s filing.
  
  
• Not printing the confirmation page—this is your only proof of filing.
  
  

What Happens After You File

Processing takes up to four weeks for your filing to appear in the IRS Tax Exempt Organization Search database. You won’t get an email confirmation, so you must check your filing status in the e-Postcard system under “Manage Form 990-N Submission.” Rejected filings will display error details through the Submission ID link. Since this is an informational notice, no payments or installment agreements apply.

FAQs

What’s the penalty for filing Form 990-N late?

There is no monetary penalty for late Form 990-N filings. However, failure to file for three consecutive years results in automatic revocation of tax-exempt status. Once revoked, an organization must apply for reinstatement using Form 1023 or 1024. Timely late filing helps preserve compliance and avoid the costly reinstatement process.

Can I get transcripts or copies of my filed Form 990-N?

The IRS does not provide transcripts for Form 990-N. Once accepted, filings appear in the IRS Tax Exempt Organization Search database within about four weeks. Always print and save the confirmation page immediately after filing. This confirmation serves as your organization’s record of compliance for that tax year.

How do I know if my late filing was accepted?

Log into the IRS e-Postcard system and check the “Manage Form 990-N Submission” page. Accepted filings show as “Accepted,” while rejections display error details under the Submission ID link. You must resolve these errors before resubmitting. Since no email confirmations are sent, checking directly in the system is essential.

My organization was automatically revoked—can I still file late Form 990-N returns?

Yes, you can file late Form 990-N returns to complete past obligations. However, this does not restore tax-exempt status. To regain exemption, you must also submit Form 1023 or 1024 with the required user fee. Filing prior years may assist the IRS in evaluating your reinstatement application.

Do I need to file state tax returns if I file Form 990-N late?

Federal and state filing requirements are separate. Filing Form 990-N with the IRS does not automatically satisfy state nonprofit or charity reporting rules. Some states accept federal filings, while others require additional submissions. Always confirm your state’s nonprofit filing requirements to ensure full compliance at both federal and state levels.

What if I can’t access the electronic filing system?

If you cannot access the filing system, call IRS Customer Account Services at 877-829-5500 for technical support. Representatives can help resolve access issues or, in some cases, file your Form 990-N information over the phone. Document your attempts and keep records of communications for compliance purposes.

Should I file Form 990-N if my gross receipts exceeded $50,000?

No. If your organization’s gross receipts exceeded $50,000, you are not eligible to file Form 990-N. Instead, you must file Form 990-EZ or the full Form 990, depending on your organization’s size. Filing the wrong form can result in rejection and potential compliance issues with the IRS.