Form 990-N 2019 Instructions for Small Nonprofits

Filing requirements for tax-exempt organizations vary depending on financial size, structure, and status. However, the process is far simpler for small organizations with annual gross receipts of normally $50,000 or less. These groups can file the electronic Form 990-N, the e-Postcard, to meet their annual reporting requirements without lengthy documentation.

The e-Postcard is an electronic notice confirming an organization’s continued compliance with the Internal Revenue Service. It allows an exempt organization to remain in good standing while helping the IRS maintain an accurate database of active nonprofit organizations. Filing this short electronic form each tax year ensures the organization’s tax-exempt status remains intact and avoids automatic revocation after three consecutive years of not filing.

This guide provides step-by-step instructions for filing Form 990-N for the tax year 2019. It covers who must file, filing deadlines, how to use the IRS website for online filing, and what small nonprofits should know to avoid penalties and maintain their financial status.

Overview of the Form

Form 990-N, officially titled the Electronic Notice for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ, is the IRS’s simplest filing method for small nonprofits. It applies to organizations with limited gross receipts that must still fulfill annual reporting requirements to retain tax exemption. The e-Postcard must be filed annually by the assigned due date, depending on when the organization’s accounting period ends.

Who Must File Form 990-N

• Eligibility requirements: The filer must be an exempt organization under section 501(a) that normally has gross receipts of $50,000 or less for the applicable tax year.
  
  
• Entity type: This includes small tax-exempt organizations, local associations, community groups, and other exempt organizations that meet the financial threshold.
  
  
• Supporting organizations: Certain organizations may qualify only if they do not fall under restricted categories defined by the IRS.
  
  
• Exempt organization example: A small nonprofit organization providing community outreach can use the e-Postcard if its organization’s annual gross receipts stay within limits.

Why Filing Matters

• Legal compliance: Filing Form 990-N ensures continued recognition of tax exemption and satisfies federal nonprofit tax filing obligations.
  
  
• Automatic revocation: If an organization fails to file for three consecutive years, the IRS will automatically revoke its tax-exempt status.
  
  
• Public confidence: Filing maintains transparency and public trust, demonstrating the organization’s commitment to accountability and financial responsibility.
  
  
• IRS database accuracy: Timely filing ensures accurate organizational records, including financial status and contact information.
  
  

What’s New for 2019

Form 990-N filing requirements for 2019 remained largely consistent with prior years. However, updates to the broader e-filing system affected how exempt organizations accessed and submitted their information. Small nonprofits continued to file electronically, but new login processes and verification steps improved security and system accuracy.

Electronic Filing Changes

• E-filing mandate expansion: Larger organizations filing Form 990 or 990-EZ were newly required to file electronically beginning with the 2019 tax years, but this change did not alter e-Postcard requirements.
  
  
• Online filing updates: The IRS enhanced its online filing interface for exempt organizations, streamlining logins through Login.gov or ID.me for better identity verification.
  
  
• System improvements: Enhanced encryption and new user verification reduced IRS errors and helped ensure reliable online access for small nonprofits filing.
  
  
• No paper option: The e-Postcard continued to be electronic-only, ensuring consistent accuracy and faster processing.

Unchanged Filing Requirements

• Form content: The required information—organization’s gross receipts, mailing address, legal name, and principal officer—remained the same for 2019.
  
  
• Electronic submission: Every e-Postcard continued to be filed online through the IRS system, maintaining a standard process for small exempt organizations.
  
  
• Eligibility threshold: The gross receipts limit of $50,000 did not change for the 2019 filing year.
  
  
• Deadline rules: Filing deadlines based on accounting period end dates remained identical to previous tax years.
  
  

Step-by-Step Instructions

Small nonprofits must file Form 990-N accurately and on time to maintain tax-exempt status. The steps below explain exactly how to complete the electronic notice through the IRS website.

Step 1: Access the IRS Website

Visit the IRS website and navigate to the Form 990-N electronic filing page. For security, only use the official IRS site or an authorized e-file provider to avoid data breaches and ensure the IRS database recognizes the submission.

Step 2: Create or Log In to Your Account

Access the IRS online filing system through Login.gov or ID.me. New users must register by verifying their identity before they can submit forms. Returning users can log in using existing credentials. This secure process ensures that only authorized individuals can file the organization’s electronic form and access its information.

Step 3: Verify Organizational Information

The system will display the organization’s basic information, including legal name, mailing address, and principal officer details. Review every field carefully to confirm accuracy. Errors in identifying details can lead to delays or rejection of the filing. Confirm that all data matches what appears in the IRS system and previous tax years.

Step 4: Enter Financial and Tax Year Details

Input the total annual gross receipts for the applicable tax year. Verify that the organization’s accounting period ends on the date specified in prior filings. Provide total assets to reflect the current financial status accurately. Confirm that receipts remain below $50,000, ensuring eligibility for Form 990-N instead of longer nonprofit tax filing forms.

Step 5: Review and Submit the E-Postcard

After entering all required information, carefully review every section for completeness. Once confirmed, click “Submit Filing” to send the e-Postcard electronically. The IRS will instantly record the submission in its database. Always download or print the confirmation page to prove the filing was completed successfully.

Step 6: Confirm Acceptance Status

Examine your filing status in the IRS system approximately ten minutes after submission. Log back into your account, refresh the dashboard, and view your organization’s submission status. If the filing shows as “Accepted,” it is complete. If it appears “Rejected,” review the IRS error message to identify and correct mistakes immediately.

Step 7: Save Your Confirmation

Keep an electronic copy of the confirmation notice for organizational records. The IRS does not provide duplicates later. Saving a PDF copy ensures you can prove compliance if questions arise about your organization’s filing history. Include this confirmation with other official financial information stored for the applicable tax year.

Step 8: Keep Records for Future Filings

Retain records such as financial statements, donation receipts, and governance meeting notes, even if they are not required for submission. The appropriate documentation supports the organization’s tax exemption and provides a reference for future filings. Retaining detailed records also helps verify financial consistency across multiple years of reporting.

Step 9: Check for IRS Errors or Rejections

Review the filing status again within 24 hours to ensure the IRS database lists the organization correctly. Rejected filings may include instructions or error codes identifying the issue. Correcting these quickly ensures compliance and prevents the organization’s filing status from appearing incomplete or missing from official IRS records.

Step 10: Verify Successful Filing in the IRS Database

Search the IRS exempt organization database to confirm that your organization appears active. This step guarantees the successful processing of the e-Postcard submission and upholds public transparency. A current listing with an updated applicable tax year confirms the organization's ongoing tax-exempt status.

How to File (E-File and Paper)

Form 990-N must be filed electronically through the IRS system. Paper form submissions are not accepted for this notice, as the form is designed for digital entry and automatic data validation.

Electronic Filing Requirements

• Online access: A stable internet connection is required to complete the filing without errors or interruptions.
  
  
• Browser support: The IRS website functions best on the current Chrome, Firefox, or Microsoft Edge versions.
  
  
• Secure login: Filers must use verified Login.gov or ID.me accounts for access, ensuring authorized submission.
  
  
• Data accuracy: Verify that all details are complete and correct before clicking submit, as revisions cannot be made afterward.

Paper Filing Limitations

• No paper form: The e-Postcard is exclusively electronic; the IRS does not issue or process paper filings.
  
  
• Efficiency: Electronic filing ensures faster updates and eliminates errors caused by manual entry or paper mail delays.
  
  
• Automatic updates: Submitted data is automatically imported into the IRS system, confirming an organization’s compliance without additional correspondence.
  
  
• Record verification: Electronic records provide immediate access for the organization and IRS, supporting transparency.

Troubleshooting and IRS Support

• Technical assistance: Organizations experiencing login or transmission issues can call IRS Customer Account Services at 877-829-5500.
  
  
• Error resolution: Review error codes and refile immediately if the e-Postcard is rejected.
  
  
• Accessibility help: The IRS offers alternate verification methods for filers without standard internet access.
  
  
• Confirmation access: Always verify acceptance status through your account dashboard after successful
  
  

Payment Instructions (If Applicable)

Form 990-N is an informational filing only and does not include any tax payment requirement. However, certain circumstances can create additional fees or penalties if a small exempt organization misses filing deadlines or loses its tax-exempt status.

No Payment Required

• Informational purpose: The e-Postcard reports organizational details and confirms compliance, but does not calculate or collect any payment.
  
  
• Free filing: There is no filing fee for submitting the electronic form through the IRS website or authorized e-file providers.
  
  
• Confirmation proof: After submission, the confirmation record verifies that the organization filed electronically and met its annual reporting obligation.
  
  
• No additional cost: Small tax-exempt organizations are not charged a processing fee when filing directly through the IRS system.

When Fees Might Apply

• Late filing penalty: Organizations that file late may face administrative penalties depending on how long the submission is delayed.
  
  
• Automatic revocation reinstatement: When an organization fails to file for three consecutive years, it must reapply for tax exemption and pay a reinstatement fee.
  
  
• Reinstatement form: The organization must complete a separate IRS form to request reinstatement and pay the required processing fee.
  
  
• Professional assistance: Hiring an authorized e-file provider or tax preparer may involve an additional cost, though the IRS filing itself remains free.
  
  

Required Schedules and Attachments

Form 990-N requires no schedules or attachments, making it the simplest nonprofit tax filing. The form collects only basic organizational and financial details, allowing small organizations to complete it quickly.

Required Information Only

• Employer Identification Number (EIN): The organization must include its EIN to link the filing to its federal tax records.
  
  
• Legal name: The full legal name must match IRS registration documents to ensure correct record keeping.
  
  
• Mailing address: The address should reflect the organization’s official location for IRS correspondence.
  
  
• Principal officer: The filing must list the name and title of the responsible officer who manages official IRS communication.
  
  
• Total assets and gross receipts: These details confirm financial activity and continued eligibility as a small exempt organization.

No Schedules Needed

• Form simplicity: The e-Postcard contains only minimal fields and does not require additional schedules or supporting documentation.
  
  
• Exemption verification: Because Form 990-N confirms compliance rather than reporting finances, it eliminates the need for attachments.
  
  
• Streamlined process: Electronic filing allows the IRS system to import information into its database without manual review automatically.
  
  
• Small organization advantage: The absence of attachments saves time and resources, especially for organizations with minimal financial activity.

Recordkeeping Best Practices

• Document retention: Maintain electronic copies of each Form 990-N confirmation and supporting data for at least three years.
  
  
• Financial records: Keep transaction histories, receipts, and bank statements that verify gross receipts and total assets.
  
  
• Governance materials: Store board meeting minutes, bylaws, and internal reports to demonstrate organizational accountability.
  
  
• Annual review: Review stored documents before filing each year to ensure accuracy and consistent reporting.
  
  

Common Mistakes to Avoid

Filing errors are common when small nonprofits complete annual electronic forms without careful review. Mistakes can delay acceptance or lead to automatic revocation of tax-exempt status.

Technical and Filing Errors

• Using mobile devices: Smartphones and tablets often cause data-entry errors because the IRS system is optimized for computers.
  
  
• Incorrect EIN entry: A single-digit error in the Employer Identification Number can prevent successful filing acceptance.
  
  
• Special characters: Using punctuation such as commas, periods, or slashes may result in rejected submissions.
  
  
• Multiple tabs open: Filing in more than one browser window can lead to technical failures or lost data.

Timing Errors

• Premature filing: The IRS does not accept e-Postcards filed before the organization’s accounting period ends.
  
  
• Missed due dates: Late filings create compliance issues and may risk the organization’s future eligibility.
  
  
• Deadline miscalculation: The filing is due on the fifteenth day of the fifth month after the accounting period ends, not on the first day.
  
  
• Business day adjustment: If the due date falls on a weekend or holiday, the filing must occur on the next business day.

Data Entry Errors

• Mismatched name: To avoid rejection, the legal name on the filing must match the name in the IRS database.
  
  
• Incorrect address: Using an outdated mailing address can hinder the receipt of important IRS notices.
  
  
• Principal officer omission: Not listing a valid officer's name and contact details can delay IRS confirmation.
  
  
• Financial misreporting: Entering estimated or rounded figures instead of actual totals can cause inconsistencies in the IRS database.
  
  

Zero Activity or Dormant Year Guidance

Even when a small nonprofit has no financial activity or receives no donations during a tax year, it must still file Form 990-N to maintain its tax-exempt status.

Filing When There Is No Income

• Zero receipts reporting: If an organization had no activity, it should report zero for gross receipts while confirming it remains active.
  
  
• Ongoing compliance: The Internal Revenue Service considers filing mandatory regardless of income level or inactivity.
  
  
• Confirmation required: Submitting the e-Postcard with zero receipts maintains compliance and verifies continued operation.
  
  
• Avoiding revocation: Failing to file for three consecutive years results in automatic loss of tax exemption.

Temporarily Inactive Organizations

• Filing continuation: Even temporarily inactive, organizations must file annually to remain in good standing with the IRS.
  
  
• Record maintenance: Keep minimal records to verify the organization’s existence and inactivity period.
  
  
• Reactivation planning: When activity resumes, confirm financial details to ensure proper reporting for the next applicable tax year.
  
  
• IRS notification: Indicate the organization’s temporary inactivity when completing the e-Postcard, if applicable.

Permanently Closed Organizations

• Final filing: Organizations that have ceased operations must submit a final Form 990-N for the year they ceased operations.
  
  
• Asset distribution: Ensure assets are distributed according to the organization’s governing documents and state requirements.
  
  
• IRS database update: Filing the final return notifies the Internal Revenue Service to close the organization's record.
  
  
• Documentation: Maintain copies of all closing records in case verification requests are made in the future.
  
  

First-Time Filer Tips

Filing Form 990-N for the first time can seem challenging, but preparation and record organization are straightforward.

Preparation Checklist

• Verify eligibility: Confirm that the organization’s annual gross receipts are below $50,000 for the applicable tax year.
  
  
• Gather data: Collect legal name, EIN, mailing address, and principal officer information before starting the online filing.
  
  
• Confirm login credentials: Register an account through the IRS electronic filing system to ensure secure access.
  
  
• Check accounting period: Review when the organization’s accounting period ends to determine the correct filing window.

Filing Timeline Management

• Set reminders: Create calendar alerts 60 and 30 days before the due date to ensure timely submission.
  
  
• Review data early: Double-check information in advance to prevent delays caused by missing records or outdated details.
  
  
• Allow time for errors: File a few weeks before the deadline to correct any IRS rejection or transmission issue.
  
  
• Keep confirmations: Save electronic copies of the filing confirmation for records and audits.

Using Professional or Free Help

• IRS support line: Organizations can call 877-829-5500 for assistance with technical issues or filing guidance.
  
  
• Free training: The IRS offers free resources for small nonprofits through online educational materials.
  
  
• Community networks: Local nonprofit associations often provide help with online filing and compliance reviews.
  
  
• Professional preparers: Larger organizations or those with complex finances may use authorized e-file providers for accuracy.
  
  

Frequently Asked Questions

What organizations qualify to file Form 990-N?

Small tax-exempt organizations with annual gross receipts of $50,000 or less qualify to file Form 990-N. These organizations must also have an active tax-exempt status under section 501(a). Filing ensures compliance with IRS requirements and keeps the organization listed in the IRS database as a recognized nonprofit organization in good standing.

Can an organization with exactly $50,000 in receipts still use Form 990-N?

Yes, organizations with total receipts that do not exceed $50,000 can still use Form 990-N for the applicable tax year. However, suppose the organization’s annual gross receipts consistently exceed this limit. In that case, it must transition to filing Form 990-EZ or Form 990 to meet annual reporting requirements and maintain its tax-exempt status.

What happens if a nonprofit files late?

Late filing may lead to administrative penalties and potential automatic revocation of the organization’s tax-exempt status. The IRS automatically revokes its exemption if a nonprofit organization fails to file for three consecutive years. Timely filing of the electronic notice prevents penalties and ensures continued recognition of the organization’s tax exemption under federal law.

Can Form 990-N be amended or corrected?

Form 990-N cannot be formally amended after submission, but organizations can refile a corrected version. To do so, the filer must submit another Form 990-N electronically and ensure all data is accurate. Contacting IRS Customer Account Services helps confirm that the corrected filing replaces the previous submission in the IRS database.

What if an organization fails to file for three consecutive years?

If an organization fails to file Form 990-N, 990-EZ, or 990 for three consecutive years, the IRS automatically revokes its tax-exempt status. The organization must then apply for reinstatement, pay applicable fees, and demonstrate compliance. This process restores its exempt status but may delay operations or eligibility for future grants.

Is Form 990-N available on paper?

No, the e-Postcard must be filed electronically because Form 990-N has no paper version. The IRS designed this electronic notice to simplify data entry and eliminate paper filings. All small exempt organizations must complete the form online to ensure accurate data transmission and maintain compliance with annual reporting requirements for tax-exempt entities.

How can first-time filers get help from the IRS?

First-time filers can call IRS Customer Account Services at 877-829-5500 for free guidance. The IRS website offers online resources, training materials, and filing tips for small nonprofits. These tools explain filing processes, help organizations confirm eligibility, and ensure accurate reporting, making it easier for new filers to maintain their tax-exempt status successfully.