Complete Form 990-N 2023 Instructions for Small Nonprofits

Every year, small tax-exempt organizations must report their financial details to maintain compliance with the Internal Revenue Service (IRS). For those with annual gross receipts of $50,000 or less, Form 990-N, also known as the e-Postcard, easily and at no cost fulfills this annual reporting requirement.

The IRS requires these exempt organizations to submit an electronic notice containing their basic information, ensuring the federal database stays current. Submitting Form 990-N on time each tax year prevents the loss of tax-exempt status and ensures that the organization remains in good standing with donors, sponsors, and regulatory agencies.

This guide uses official IRS guidelines to explain how to file Form 990-N for tax year 2023. It outlines who must file, how to complete the form, important due dates, and common mistakes to avoid. Each section includes practical steps to ensure your nonprofit organization meets every requirement smoothly.

Overview of Form 990-N (e-Postcard)

Form 990-N, often called the e-Postcard, is a simple electronic filing used by small tax-exempt organizations with minimal revenue. It helps the IRS maintain up-to-date information on each filer. It provides an efficient way for small nonprofit organizations to meet annual reporting requirements and keep their tax-exempt status active without complex financial disclosures.

Who Must File Form 990-N

• Small tax-exempt organizations: An organization must file if its annual gross receipts are normally $50,000 or less.
  
  
• New exempt organizations: An organization must file if its first two tax years are under the applicable thresholds set by the IRS.
  
  
• Supporting organizations: These entities must file Form 990-N if they meet the same financial criteria as other small exempt organizations.
  
  
• Private foundations: These organizations generally use Form 990-PF instead and are not eligible for the e-Postcard filing process.

Information Required to File

• Legal name and mailing address: The organization must enter its exact legal name and current mailing address on record with the IRS.
  
  
• Principal officer website address: The filer must include the name, address, and principal officer website address, if one exists.
  
  
• Tax year details: The organization must confirm the tax year, whether calendar or fiscal filer, before submission.
  
  
• Statement of gross receipts: The organization must confirm that annual gross receipts are $50,000 or less for the applicable tax periods.
  
  
• Termination statement: The filer must indicate if the organization has ceased operations during the tax year.
  
  

What’s New for Tax Year 2023

Most rules remain the same for tax periods beginning in 2023. However, certain filing procedures and login requirements have been updated to enhance electronic security.

Authentication Requirements

• Login.gov: Filers must use this federal authentication service when accessing the IRS Form 990-N e-filing portal.
  
  
• ID.me: This alternative service allows organizations to confirm identity securely before accessing the system.
  
  
• Existing IRS credentials: Users with an older IRS account may continue temporarily, but the system is being phased out.

Email and Account Matching

The IRS requires filers to use the same email address for their authentication account and the organization’s IRS records to ensure successful linking.

Due Dates and Filing Consistency

Filing deadlines have not changed. The due date remains the 15th day of the 5th month after the tax year ends. The next business day applies if the date falls on a legal holiday or weekend.

Deadlines and Filing Windows

Every organization’s filing requirement applies annually. Understanding how due dates align with your organization’s tax periods is critical for maintaining compliance.

Calendar vs. Fiscal Filers

Calendar-year filers must submit their e-Postcard by May 15, 2024, for the 2023 tax year. Fiscal filers must submit theirs by the 15th day of the 5th month after their tax year ends.

Missed or Late Filings

If a filer misses the deadline, there is no monetary penalty. Still, failure to file for three consecutive years leads to automatic revocation of tax-exempt status in the IRS database.

Recovering Revoked Status

Organizations that lose status must reapply for exemption and pay reinstatement fees. Maintaining annual filings prevents this costly and time-consuming process.

Pre-Filing Checklist

Before filing, ensure all required information and access credentials are prepared. Having complete and accurate data prevents delays and rejections.

Required Organization Information

• Employer Identification Number (EIN): The EIN uniquely identifies the organization within the IRS database.
  
  
• Legal name and other names: The organization must use the exact legal name and list any other names used in business or filings.
  
  
• Mailing address and principal officer: The current mailing address and principal officer’s information must match IRS records exactly.
  
  
• Website address: The organization should list its principal officer's website address using the “www.” format, not “http://”.
  
  

Technical and Access Requirements

• Authentication credentials: The filer must have a valid Login.gov or ID.me account before accessing the filing system.
  
  
• Computer access: The IRS requires a desktop or laptop with a modern browser for e-filing because mobile devices are not supported.
  
  
• Stable internet connection: To avoid incomplete filings, the filer must ensure reliable access throughout submission.
  
  
• Supporting records: The organization must keep annual gross receipts, EIN, and previous IRS confirmation records for consistency.
  
  

Step-by-Step Form 990-N 2023 Instructions

The electronic filing process can begin once the organization’s tax year ends. Each step below explains how to file Form 990-N accurately through the IRS system.

Step 1: Access the IRS Filing Portal

Visit the official IRS website and select “Submit Form 990-N (e-Postcard).” The portal directs users to the secure e-file system for small exempt organizations.

Step 2: Sign In or Create Your Account

Filers must sign in through Login.gov, ID.me, or an existing IRS username. To confirm identity, the same email address must appear in both IRS records and authentication services.

Step 3: Set Up Your Organization Profile

Select “Manage E-Postcard Profile.” Choose whether to file as an exempt organization or as a preparer for multiple entities. This step links your IRS form account to the correct organization.

Step 4: Enter EIN and Start Filing

Input the Employer Identification Number and select “Create New Filing.” This step connects the organization to its e-Postcard submission page for the correct tax periods beginning in 2023.

Step 5: Complete Organization Details

Enter the legal name, mailing address, and other required fields on the Organization Details page. The system limits entries to 35 characters and accepts only letters, numbers, or hyphens.

Step 6: Add Contact and Website Details

Provide the principal officer’s name, address, and website URL, if applicable. Use the “www.” format only. The organization should review all data for accuracy before proceeding.

Step 7: Submit the Filing

Click “Submit Filing” after reviewing all information. The system immediately generates a confirmation showing the filing status as “Pending” while the IRS database processes the submission.

Step 8: Verify Acceptance

After approximately seven minutes, refresh the “Manage Submission” page. Once the status shows “Accepted,” your electronic notice is complete. Always print or save the confirmation for recordkeeping purposes.

How to File Form 990-N

Form 990-N must be filed electronically through the IRS online system. The IRS requires all small tax-exempt organizations to complete this process using an approved platform.

Electronic Filing Only

• Mandatory online submission: The IRS requires all exempt organizations to e-file Form 990-N directly on its website using the e-Postcard portal.
  
  
• No paper form available: The IRS no longer accepts mailed or faxed forms, ensuring faster and more accurate processing through electronic filing.
  
  
• Immediate confirmation: Once submitted, the organization receives an instant confirmation that the IRS database successfully received its electronic notice.

System and Technology Requirements

• Device compatibility: The IRS requires filers to use a desktop or laptop computer. Smartphones and tablets are not supported for e-filing.
  
  
• Browser requirements: The organization must use a modern browser such as Chrome, Edge, or Firefox for the electronic filing.
  
  
• Stable connection: Filers must maintain a stable internet connection to avoid losing data or generating incomplete submissions.
  
  
• Account verification: Authentication through Login.gov or ID.me is required before accessing the filing system.

Filing Timeline

• Earliest submission date: The organization may file the e-Postcard the day after the tax year ends.
  
  
• Calendar filers: Organizations using a calendar year must file Form 990-N for 2023 beginning January 1, 2024.
  
  
• Fiscal filers: An organization using a fiscal year must file after the last day of its tax year and before the due date.
  
  
• Late filing: The IRS imposes no financial penalty for late filings, but three consecutive years of failure result in automatic loss of tax-exempt status.

Filing Assistance Options

• IRS Customer Service: If filers encounter system or login problems during submission, they may contact 877-829-5500 for help.
  
  
• Public libraries: Most libraries offer free computer access, which is helpful for organizations without office internet or computers.
  
  
• Professional preparers: Tax professionals can file for organizations, especially when managing multiple filings or complex cases.
  
  

Payment and Fees

Form 990-N has no filing fee when submitted directly through the IRS website. This makes compliance simple and affordable for all small tax-exempt organizations.

No Cost to File

• Free IRS submission: The IRS does not charge a fee to e-file Form 990-N, allowing small tax-exempt organizations to complete compliance at no cost.
  
  
• No credit card requirement: The online system never requests payment details or billing information.
  
  
• Immediate completion: No additional processing or payment steps are required once the organization submits the form.

Beware of Third-Party Fees

• Unnecessary charges: Some third-party websites charge fees for assistance or filing services that the IRS provides for free.
  
  
• IRS official portal: Ensure the website address begins with “irs.gov” to avoid scams or unofficial portals.
  
  
• Commercial software: Commercial tax platforms may include service charges when filing Form 990-EZ or longer forms.

When Costs May Apply

• Hiring professionals: An organization may incur costs if it hires an accountant or consultant to complete the process.
  
  
• Reinstatement fees: If an organization loses its tax-exempt status for non-filing, reinstatement requires a fee and a formal application.
  
  
• Alternative forms: Organizations required to file Form 990 or 990-EZ may face costs through commercial e-filing platforms.
  
  

Required Schedules and Attachments

Form 990-N’s primary advantage is its simplicity. Small nonprofit organizations are not required to include schedules or attachments, reducing administrative effort.

Simplified Filing Requirements

• No attachments required: The e-Postcard includes all the necessary fields within the online form, replacing supplemental documents.
  
  
• No schedules: Unlike Form 990 or 990-EZ, Form 990-N requires no Schedule A or Schedule B submissions.
  
  
• No financial reports: The IRS does not request detailed revenue, expenses, or balance sheets for organizations filing Form 990-N.

Information Required by the IRS

• Basic organization data: The IRS requires the EIN, legal name, and mailing address for identification purposes.
  
  
• Confirmation of activity: Filers must confirm that annual gross receipts remain $50,000 or less for the tax year.
  
  
• Principal officer details: The principal officer's name and address must appear accurately in the filing process.
  
  
• Termination statement: If the organization was terminated during the year, a statement must confirm that status.

When to File a Longer Form

• Exceeding gross receipts: Organizations with annual gross receipts exceeding $50,000 must use Form 990-EZ or Form 990 instead.
  
  
• Donor or grantor requests: Some funders prefer detailed reports, prompting organizations to choose Form 990-EZ voluntarily.
  
  
• Complex activities: Organizations with more complicated financial structures may find the longer form more transparent.
  
  

Common Mistakes to Avoid

Understanding frequent errors helps nonprofit organizations complete the filing process correctly. Many mistakes arise from simple oversights during e-filing.

Technical Errors

• Using mobile devices: Filing from smartphones often causes system errors since the IRS platform does not support mobile interfaces.
  
  
• Character violations: Exceeding the 35-character limit or using punctuation can cause data rejection by the electronic system.
  
  
• Incorrect website format: The system requires “www.” at the start of website addresses rather than “http://” or “https://.”

Timing and Data Errors

• Early submissions: The IRS system rejects filings submitted before the organization’s tax year ends.
  
  
• Wrong EIN: Entering an incorrect EIN or an EIN not linked to the organization’s IRS record results in rejection.
  
  
• Email mismatches: Using a different email for Login.gov than what the IRS has on file delays confirmation.

Process Oversights

• Multiple browser windows: Running several tabs during submission can cause incomplete data transmission or logout errors.
  
  
• Missing confirmation: Filers must print or save the confirmation page immediately, as it cannot be accessed later.
  
  
• Not checking status: Filers must verify that the submission changed from “Pending” to “Accepted” to confirm completion.

Tips for Error Prevention

Review IRS Publication 5248 before filing. It provides screenshots and detailed explanations for each step, minimizing common mistakes and helping ensure accurate completion.

Zero Activity or Dormant Year Guidance

Even organizations with no activity must file annually. Filing the e-Postcard every tax year keeps the organization’s tax-exempt status in the IRS database.

Zero Activity Defined

• No income or expenses: A dormant year includes no donations, grants, revenue, or operating costs.
  
  
• No operations: The organization may have paused all activities, including programs and meetings.
  
  
• No financial change: Even without financial movement, the filing requirement applies for every tax year.

Filing Requirements for Dormant Organizations

• Mandatory filing: The filing requirement applies even when the organization reports zero income or expenses.
  
  
• Deadline adherence: Calendar filers must adhere to the same May 15 deadline, and fiscal filers must follow the same rule.
  
  
• Record accuracy: Filers should still confirm the correct legal name, mailing address, and principal officer details.

Benefits of Filing During Dormancy

• Maintains tax-exempt status: Filing ensures the organization remains recognized as active and compliant.
  
  
• Prevents automatic revocation: Submitting the e-Postcard annually prevents loss of exemption after three consecutive years of non-filing.
  
  
• Updates records: Filing updates the IRS database, showing that the entity remains legally recognized even without operations.

Considering Termination

• When to terminate: Organizations planning to close permanently must check the “termination” box on their final e-Postcard.
  
  
• Future reactivation: If operations may resume, continued annual filing keeps the tax-exempt status valid for reactivation.
  
  

First-Time Filer Tips

Filing Form 990-N for the first time can seem unfamiliar, but the process is straightforward once eligibility and access are verified. Proper preparation helps first-time filers avoid common errors and maintain the organization’s tax-exempt status.

Preparation Checklist

• IRS documentation: The filer must have the IRS determination letter showing recognition of the organization’s tax-exempt status.
  
  
• Legal records: Articles of incorporation and bylaws should match the organization’s legal name and structure.
  
  
• Board authorization: The board must approve the filing and designate who will complete the e-filing process.
  
  
• Financial review: The organization must confirm its annual gross receipts are $50,000 or less before submission.

Eligibility and Account Setup

• Confirm qualification: The IRS requires exempt organizations to have gross receipts below $50,000 to file Form 990-N.
  
  
• Account creation: Filers must create or log into Login.gov or ID.me to access the secure filing portal.
  
  
• Record login details: Account credentials must be stored safely for annual use, since e-filing is required each tax year.
  
  
• IRS linkage: The account’s email must match the one listed in the IRS database for the organization.

Filing Guidance for New Organizations

• Determine the first tax year: The first tax year begins when the organization is legally formed and continues for twelve months unless otherwise stated.
  
  
• Check filing requirement: This provision applies to all tax-exempt organizations once their first tax year ends.
  
  
• Maintain accurate data: The filer must verify legal name, mailing address, and principal officer information for accuracy.
  
  
• Avoid last-minute submissions: Filing early allows time to fix rejected submissions before the due date.

Common First-Timer Questions

• If the EIN is rejected: Contact IRS Customer Service at 877-829-5500. Updates for new tax-exempt organizations can take several weeks.
  
  
• If an error occurs after filing: The IRS does not allow amended 990-N filings, but corrections can appear on the next submission.
  
  
• If someone else files: Authorized preparers must select the “Preparer” option when submitting through the system.
  
  

Best Practices for Ongoing Compliance

• Set reminders: Establish a yearly calendar reminder one month before the due date to prepare documentation.
  
  
• Maintain documentation: Keep printed or digital copies of all IRS confirmations and records for at least three years.
  
  
• Board oversight: The board should review and approve the e-Postcard annually to maintain transparency and accountability.
  
  
• Regular updates: The organization should update its mailing address or principal officer details whenever changes occur.
  
  

Recordkeeping and Compliance Essentials

Accurate recordkeeping supports annual filings and demonstrates compliance with IRS standards. It also strengthens donor confidence and organizational transparency.

Required Records to Maintain

• Financial records: Retain receipts, donations, and supporting data verifying annual gross receipts of $50,000 or less.
  
  
• IRS confirmations: Keep copies of accepted Form 990-N confirmations and filing acknowledgments for at least three consecutive years.
  
  
• Governance documents: Maintain bylaws, board meeting minutes, and legal statements related to the organization’s operations.
  
  
• Correspondence: Preserve all IRS letters, including status updates and notifications about filing requirement changes.

Annual Compliance Habits

• Review data annually: Confirm that the legal name, mailing address, and principal officer information remain accurate each tax year.
  
  
• Confirm filing status: Ensure the organization appears in the IRS database as an active exempt organization.
  
  
• Monitor deadlines: The next business day becomes the filing deadline if the due date falls on a weekend or legal holiday.
  
  
• Use IRS resources: Publication 5248 and StayExempt.irs.gov provide training and updates for small nonprofit organizations.
  
  

Frequently Asked Questions

What happens if I miss the May 15, 2024, deadline for the 2023 tax year?

Missing the filing deadline does not create a financial penalty, but failing to file Form 990-N for three consecutive years automatically revokes your organization’s tax-exempt status. It is recommended by the Internal Revenue Service (IRS) that you file Form 990-N as soon as you discover the error to maintain compliance and maintain your organization's presence in the federal database.

Can I file Form 990-N if my gross receipts are exactly $50,000?

Yes, the IRS allows any organization whose annual gross receipts are $50,000 or less to file Form 990-N. This includes those reporting exactly $50,000 in income. Filing confirms eligibility, keeps your tax-exempt status active, and satisfies your annual reporting requirement without needing the longer Form 990 or Form 990-EZ.

Do I need to file a report if our organization had no activity during 2023?

Yes, even if your organization earned no income or had no expenses, the IRS still requires filing Form 990-N. Filing keeps your organization listed as active, preserves its tax-exempt status, and prevents automatic revocation after three consecutive years of non-filing. Dormant organizations must still meet the annual electronic filing requirement.

What should I do if the IRS system says my EIN is incorrect or unrecognized?

If your Employer Identification Number is unrecognized, the IRS might not have updated your exempt organization’s record yet. Contact IRS Customer Service to confirm your EIN and allow up to six weeks for updates. Avoid creating a new EIN, as duplicate identification can cause confusion and delays in confirming your filing status.

Can I use a smartphone or tablet to file Form 990-N?

The IRS requires that all e-filings occur on desktop or laptop computers using a modern browser. Smartphones and tablets often cause system errors during submission. Using a supported browser such as Chrome or Edge and maintaining a stable internet connection ensures the process completes successfully and securely through the IRS website.

Is there a fee to file Form 990-N?

No, the IRS provides Form 990-N filing free of charge through its official website. Filers should avoid websites operated by third parties that charge unnecessary service fees. The IRS process requires no credit card information or payment fields, allowing small tax-exempt organizations to submit annual electronic notices without cost or hidden charges.