Form 990-N 2024 Instructions: E-Postcard Filing Guide

Filing Form 990-N is an essential responsibility for small tax-exempt organizations. This electronic notice, the e-Postcard, allows nonprofits to maintain their tax-exempt status with the Internal Revenue Service (IRS). Qualifying organizations must report key information each year, confirming their continued activity and compliance with federal law.

Form 990-N streamlines the annual reporting process by enabling eligible organizations to file electronically. The system requires only a few essential details, including the employer identification number, mailing address, and principal officer website address. The IRS uses this information to keep its database accurate, transparent, and accessible to the public.

Understanding how to file, who is eligible, and when to submit helps small nonprofit organizations avoid penalties and preserve their exempt status. This guide explains the Form 990-N process for the 2024 tax year, including eligibility requirements, filing instructions, and steps to e-file the annual notice at no cost.

Understanding Form 990-N and Its Purpose

Form 990-N provides an efficient way for small nonprofit organizations to meet federal reporting obligations. It ensures each organization remains compliant while giving the IRS essential information about its operations.

What Is Form 990-N (e-Postcard)?

• Purpose: Form 990-N allows small tax-exempt organizations to confirm their ongoing operations and maintain tax-exempt status by filing an electronic annual notice with the IRS.
  
  
• Format: The form must be filed entirely online because the IRS no longer accepts paper submissions, ensuring that all required data is transmitted securely and consistently.
  
  
• Scope: The e-Postcard collects limited but essential organizational details such as legal name, address, and gross receipts, helping the IRS maintain transparency and public accountability.

Why It Matters for Small Nonprofits

• Compliance: The IRS requires all qualifying exempt organizations to file Form 990-N each year to verify that their annual gross receipts remain within the limits allowed for tax exemption.
  
  
• Protection: If an organization fails to file Form 990-N for three consecutive years, the IRS will automatically revoke its tax-exempt status and remove it from the public database.
  
  
• Benefit: Submitting the e-Postcard each year demonstrates that the organization continues serving charitable purposes and fully complies with federal regulations governing exempt entities.
  
  

Eligibility Requirements for Filing Form 990-N

Eligibility for Form 990-N depends on an organization’s annual gross receipts, classification, and filing history. Understanding these requirements helps organizations file correctly and comply with IRS regulations throughout the tax year.

Organizations Required to File

• Gross receipts limit: Organizations with annual gross receipts of $50,000 or less must file Form 990-N annually to maintain their federal tax-exempt status.
  
  
• Duration rule: Newly formed nonprofits may file if donors pledged or the organization received $75,000 or less during its first tax year of operation.
  
  
• Average receipts: Organizations active for at least three consecutive years must maintain an average of $50,000 or less in annual gross receipts to stay eligible for e-Postcard filing.

Organizations Not Permitted to File

• Private foundations: These entities must file Form 990-PF each year because they manage assets and grants exceeding the threshold for simplified electronic filing.
  
  
• Political organizations: Section 527 political entities must submit Form 990 or Form 990-EZ to disclose financial information and ensure compliance with federal regulations.
  
  
• Supporting organizations: Most Section 509(a)(3) entities must file a complete annual information return instead of using the simplified e-Postcard format.

Understanding Gross Receipts

• Sources: Gross receipts include donations, grants, membership dues, program revenue, and other funds from various sources during the tax year.
  
  
• Accuracy: Organizations must review bank statements, accounting records, and donation logs to verify that the gross receipts amount reported to the IRS is accurate and properly supported.
  
  
• Significance: The organization’s reported gross receipts determine whether it qualifies to file Form 990-N or must instead complete a longer return, such as Form 990-EZ or Form 990.
  
  

Key Updates and Deadlines for the 2024 Filing Year

Before beginning the filing process, exempt organizations should review key deadlines, authentication procedures, and submission requirements for the 2024 tax year: the IRS emphasizes secure access, electronic filing, and accurate reporting for all qualifying filers.

Modern Authentication Requirements

• Login options: To meet authentication standards, organizations may sign in using an existing IRS account, a registered ID.me account, or a newly created ID.me profile.
  
  
• Verification: Each principal officer must verify their identity through the chosen login method before accessing the organization’s account and submitting the e-Postcard.
  
  
• Continuity: The same email address must be used for both IRS and ID.me accounts to avoid login conflicts or system access delays during filing.

Form 990-N Due Date and Filing Window

• Calendar year filer: An organization following a calendar year must submit Form 990-N by May 15 of the next year to meet the filing due date requirement.
  
  
• Fiscal filer: A fiscal filer calculates the deadline by counting five months after the close of its fiscal year to determine the appropriate filing due date.
  
  
• Legal holiday rule: If the due date falls on a weekend or legal holiday, the next business day automatically becomes the official deadline for filing submission.

Electronic Filing Emphasis

• Requirement: The IRS requires all qualifying exempt organizations to file Form 990-N electronically because the system does not support paper-based or mailed submissions.
  
  
• Benefit: Electronic filing reduces the likelihood of data errors and ensures immediate confirmation that the organization’s annual information has been received successfully.
  
  
• Efficiency: Submitting through the online system helps the IRS update its database promptly, maintain accurate public records, and promote transparency within the nonprofit sector.
  
  

Pre-Filing Checklist and Required Information

Before filing Form 990-N, each organization must gather all required information and confirm that it meets the eligibility criteria. Proper preparation ensures a smooth process and reduces filing errors.

Pre-Filing Preparation

• Confirm status: The organization must verify that its tax-exempt status remains active within the IRS database before beginning the electronic filing process for the current year.
  
  
• Verify the timing: Filing is only permitted once the organization’s tax year has officially closed, ensuring the information provided reflects accurate year-end data.
  
  
• Access account: The organization must confirm its login credentials for IRS or ID.me accounts are valid and functioning correctly before accessing the electronic filing system.

Required Information for Form 990-N

• Employer identification number: The organization must enter its nine-digit employer identification number, matching the number listed in official IRS records for exempt organizations.
  
  
• Legal name and mailing address: To prevent data mismatches, the organization must provide its official legal name and current mailing address exactly as recorded in the IRS system.
  
  
• Principal officer website address: The form must include the principal officer's name and mailing address, and a verified website address may be optional for reference.
  
  
• Gross receipts confirmation: The organization must confirm that its annual gross receipts are $50,000 or less to meet eligibility standards for the simplified e-Postcard filing.
  
  
• Termination status: If the organization is closing, it must indicate the details within the filing to notify the IRS that operations have ended during the current year.
  
  

Step-by-Step Instructions to File Form 990-N Online

The filing process for Form 990-N is designed for clarity and efficiency. Following each step ensures exempt organizations complete the required electronic notice accurately and maintain their tax-exempt status for the next filing cycle.

Access the IRS E-Postcard System

• Navigation: The organization must visit the IRS Form 990-N webpage and select “Submit e-Postcard” to begin the online submission process for the electronic notice.
  
  
• Security: Users must be connected to a secure internet network to safeguard the organization’s financial information and prevent unauthorized access during filing.
  
  
• Clarity: Filers must confirm that the web address begins with “irs.gov” to avoid unofficial third-party sites that might charge additional fees for unnecessary filing services.

Sign In or Create an ID.me Account

• New users: Individuals filing for the first time must create an ID.me account using a valid email address and enable multifactor authentication to enhance account security.
  
  
• Existing filers: Organizations with IRS login credentials may sign in directly using those credentials to access the Form 990-N electronic filing platform.
  
  
• Assistance: If access issues occur, users must contact IRS technical support to restore account functionality before continuing with the filing process.

Enter the Organization’s Information

• EIN verification: The filer must enter the employer identification number without dashes or spaces, ensuring the format aligns with IRS data requirements for exempt organizations.
  
  
• Organization details: The filer must provide the legal name, address, and any other applicable organizational information exactly as recognized by the IRS database.
  
  
• Data accuracy: Before proceeding, users must carefully review all entries to verify that the organization’s information matches previously recorded IRS data for accuracy.

Review and Submit the Filing

• Final review: The filer must verify that all required information fields are complete and accurate before selecting the “Submit Filing” option in the online system.
  
  
• Submission confirmation: Once the filing is submitted, the organization must immediately print or save the acknowledgment page to maintain permanent proof of compliance.
  
  
• Follow-up: Within several minutes, the filer must log back into the IRS system to confirm that the filing status shows “Accepted” in the official IRS database.
  
  

System Requirements for Completing the E-Postcard

Before beginning the Form 990-N filing process, exempt organizations must meet the IRS technical requirements. Compliance with system specifications helps prevent data errors, submission failures, and incomplete filings that could delay confirmation or affect an organization’s tax-exempt status.

Device and Browser Guidelines

• Supported devices: The organization must use a desktop or laptop computer to file Form 990-N, as the IRS e-Postcard system does not support smartphones or tablets.
  
  
• Browser compatibility: To ensure system stability during the filing process, filers must use a current version of a major web browser such as Chrome, Edge, Firefox, or Safari.
  
  
• Window management: All other browser windows should be closed before filing to prevent session conflicts that may disrupt the organization’s electronic notice submission.

Character and Formatting Restrictions

• Allowed characters: Text fields permit only letters, numbers, and hyphens, and entries must exclude commas, apostrophes, or other special characters to prevent validation errors.
  
  
• Length limits: Each entry field allows up to 35 characters, and exceeding this limit may cause the IRS system to reject the e-Postcard submission automatically.
  
  
• Website format: If the organization provides a website, the entry must begin with “www.” and should not include prefixes such as “http://” or “https://”.
  
  

Checking Status and Handling Common Filing Issues

After submission, organizations must confirm that the IRS accepted their Form 990-N filing. Reviewing filing status ensures proper recordkeeping and documents the organization’s continued tax-exempt status in the IRS database.

Status Review and Confirmation

• Pending status: After submission, the organization’s status initially appears as “Pending” while the IRS system processes the electronic notice for verification.
  
  
• Accepted status: Within several minutes, the status should update to “Accepted,” confirming that the organization’s filing has been successfully processed and recorded in the IRS database.
  
  
• Rejected status: If the filing is rejected, the filer must click the submission ID link to identify the specific issue, correct the error, and resubmit the form.

Troubleshooting Common Errors

• Browser cache: Filers must clear the browser cache and cookies before retrying if technical issues prevent form submission or result in page loading failures.
  
  
• Session refresh: Logging out and starting a new browser session often resolves page timeout errors that prevent the e-Postcard from completing properly.
  
  
• IRS support: If errors persist, the organization must contact IRS Customer Account Services at 877-829-5500 for technical assistance and filing guidance.
  
  

Costs, Software, and Recordkeeping

Form 990-N offers a cost-free and software-free solution for small exempt organizations. However, accurate recordkeeping and document retention remain crucial for compliance and verification of the organization’s financial activity and exempt status.

Filing Fees and Software Requirements

• Cost-free filing: The IRS provides the Form 990-N e-Postcard filing system at no cost, allowing small tax-exempt organizations to submit their annual information without additional fees.
  
  
• No software requirement: Filers do not need to purchase or install special tax preparation software because the filing process occurs through the IRS’s secure online platform.
  
  
• Avoid third parties: Organizations should avoid unofficial websites that charge for e-filing services. These services are unnecessary and may introduce data security risks.

Record Retention Checklist

• Financial statements: For verification purposes, the organization must retain basic financial records showing gross receipts, expenses, and grants received during the applicable tax year.
  
  
• Governance documents: Filers should maintain copies of articles of incorporation, bylaws, and the IRS determination letter confirming the organization’s exempt status.
  
  
• Filing confirmations: Organizations must keep printed or saved copies of all Form 990-N submission acknowledgments as proof of compliance with annual IRS requirements.
  
  

Common Mistakes to Avoid When Filing Form 990-N

Even though the Form 990-N process is simple, many organizations encounter preventable errors. Understanding common mistakes helps ensure timely submission and reduces the risk of jeopardizing an organization’s tax-exempt status.

Technical Filing Errors

• Device misuse: Using a mobile device instead of a computer often results in submission errors because the IRS e-Postcard system is not optimized for handheld screens.
  
  
• Multiple windows: Having several browser tabs open can interrupt the filing session, leading to incomplete submissions or duplicate entries in the IRS system.
  
  
• Character misuse: Entering restricted characters, such as commas or apostrophes, in name or address fields frequently causes the system to reject the filing.

Eligibility and Timing Mistakes

• Filing too early: The IRS does not permit filing before the tax year ends, so organizations must wait until the new calendar or fiscal year begins.
  
  
• Incorrect receipts calculation: Using net income instead of gross receipts when determining eligibility may cause filing errors or disqualification from Form 990-N submission.
  
  
• Missed deadlines: Failing to file within the required fifth month after the close of the tax year can trigger revocation after three consecutive years of missed filings.

Information Accuracy Issues

• Name discrepancies: The organization’s legal name on the filing must match the name registered with the IRS, or the system may reject the form automatically.
  
  
• Principal officer errors: The filer must update the name and mailing address of the principal officer if leadership changes occurred during the current tax year.
  
  
• Address mismatches: Providing an incorrect or outdated mailing address can delay correspondence and may prevent successful confirmation of the organization’s e-Postcard submission.
  
  

Filing During a Dormant or Inactive Year

Organizations with limited or no activity during a tax year must still file Form 990-N to maintain their tax-exempt status. Dormancy does not remove the requirement to file an annual electronic notice with the IRS.

When Filing Is Required

• Zero activity requirement: The IRS requires filing Form 990-N to verify continued existence and exemption, even if the organization had no income or expenses.
  
  
• Minimal operations: Organizations that did not conduct fundraising or program activities during the current year must still file to preserve their exempt status in the IRS database.
  
  
• Future activity plans: If operations are expected to resume, continued filing demonstrates compliance and keeps the organization eligible for future tax benefits.

Maintaining Exemption Status During Dormancy

• Annual filing: Submitting the e-Postcard each year, even during inactive periods, prevents the organization’s exemption from being automatically revoked after three consecutive missed years.
  
  
• Accurate contact details: Keeping the principal officer’s current mailing address and contact information ensures that IRS correspondence reaches the organization on time.
  
  
• Reactivation readiness: Maintaining proper filings during dormancy allows a smooth transition when the organization becomes active again in the next business year.

If the Organization Plans to Terminate

• Final filing: The organization must file a final Form 990-N indicating termination to inform the IRS that it is ceasing operations permanently.
  
  
• Asset distribution: The organization must distribute its remaining assets according to its governing documents and applicable federal and state nonprofit regulations.
  
  
• Official dissolution: Formal dissolution with state authorities and notification to the IRS completes the termination process and closes the organization’s annual filing obligations.
  
  

Tips for First-Time Filers

Filing Form 990-N for the first time may seem complex, but understanding the system and maintaining accurate data can simplify the experience. Following these guidelines ensures first-time filers complete their submission correctly and avoid errors.

Verifying Tax Exempt Status and EIN Setup

• Exempt confirmation: New organizations must confirm that the IRS has officially recognized their exempt status before attempting to submit an e-Postcard.
  
  
• EIN registration: The organization must ensure its employer identification number is active and properly linked to its exempt account within the IRS database.
  
  
• Processing time: New entities should allow six weeks after receiving their IRS determination letter before filing for the first time.

Learning the Filing Process

• Initial setup time: Setting up an ID.me account and logging in for the first time typically takes 30 to 45 minutes for identity verification and account confirmation.
  
  
• Information gathering: Collecting all required organizational details in advance ensures a faster, smoother filing process and minimizes errors caused by incomplete entries.
  
  
• Technical readiness: Understanding browser requirements, character limitations, and data fields before filing helps new users avoid system errors and delays.

Building Good Habits for Future Years

• Annual reminders: Organizations should set calendar reminders to file Form 990-N each year before the due date to maintain compliance and avoid revocation.
  
  
• Information consistency: Maintaining a consistent mailing address and principal officer data ensures accurate filing and prevents discrepancies with the IRS database.
  
  
• Recordkeeping discipline: Keeping organized financial records and filing confirmations provides a reliable foundation for future audits and compliance reviews.
  
  

Planning for Future Filings

After completing the filing process, organizations should plan to maintain compliance and accuracy. Establishing clear procedures for future filings helps ensure that each year’s submission remains smooth, timely, and error-free while protecting the organization’s exempt status.

Annual Filing Reminders

• Scheduling: To ensure timely filing, each organization must create a reminder system that alerts the principal officer before the fifth month of the new tax season.
  
  
• Calendar accuracy: Setting digital calendar notifications for the same business day every year prevents oversight and ensures the filing is completed before the due date.
  
  
• Internal accountability: Board members or administrators should review filing dates collectively to confirm that no step in the annual filing process is overlooked or delayed.

Monitoring Organizational Growth

• Gross receipts review: Organizations must track annual gross receipts to determine whether future filings require Form 990-EZ or Form 990 instead of the e-Postcard.
  
  
• Asset evaluation: Monitoring total assets ensures compliance with thresholds for each IRS form type, preventing late adjustments or incorrect filings for the applicable fiscal year.
  
  
• Reporting consistency: Keeping records consistent across years allows auditors and donors to confirm that the organization’s financial information aligns with IRS expectations.

Maintaining Updated Records

• Contact updates: Organizations must update their mailing address and principal officer information with the IRS whenever leadership changes occur during the current year.
  
  
• Document organization: Keeping electronic and printed copies of previous filings provides reliable reference material for each new annual information return submission.
  
  
• Data security: Storing digital records securely ensures that sensitive information, such as the employer identification number and account credentials, remains protected from unauthorized access.
  
  

Frequently Asked Questions

How much does it cost to file Form 990-N?

Filing Form 990-N is completely free through the official IRS website. The IRS does not charge any fees for submitting the e-Postcard electronically. Some third-party services may charge unnecessary fees or pose security risks. To ensure accuracy and protect sensitive information, organizations should always use the official IRS filing system to submit Form 990-N securely and without extra costs.

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

The IRS Form 990-N e-Postcard system only supports submissions made on desktop or laptop computers. The online platform is not fully compatible with smartphones or tablets, and using it may result in incomplete submissions or data errors. Organizations should use an updated web browser and a supported computer to ensure successful filing when submitting their annual electronic notice.

What is the filing deadline for the tax year 2024?

Form 990-N is due on the fifteenth day of the fifth month after the organization’s tax year ends. For calendar year filers, the due date is May 15, 2025. Fiscal-year filers must count five months from the close of their fiscal year. The next business day becomes the official filing date if the deadline falls on a weekend or federal holiday.

Can I amend a Form 990-N after it has been submitted?

Once a Form 990-N has been submitted to the IRS, it cannot be amended or modified. Organizations must review every detail carefully before submitting the form. If they discover an error later, the filer should contact IRS Customer Account Services for guidance. Careful review before submission prevents complications, corrections, or discrepancies in the organization’s IRS filing record.

What happens if an organization misses its filing deadline?

The IRS does not charge late-filing penalties for Form 990-N. However, if an organization fails to file for three consecutive years, its tax-exempt status is automatically revoked. Reinstating this status requires reapplication and approval from the IRS. Maintaining a consistent filing schedule is the best way to avoid revocation and ensure the organization remains in good standing.

How can I verify that the IRS accepted my filing?

After submitting Form 990-N, organizations should log back into the IRS e-Postcard system to confirm the filing status. If the status shows “Accepted,” the filing is complete. “Rejected” or “Pending” statuses indicate that corrections may be needed. Filers should address any issues promptly and resubmit. The confirmation page provides proof of compliance and a permanent record for the tax year.

Who can I contact for help with technical or filing issues?

Organizations needing assistance can contact IRS Customer Account Services at 877-829-5500 for help with login errors, EIN mismatches, or system issues. Additional resources, such as IRS Publication 5248 and the official StayExempt.irs.gov website, offer detailed guidance and examples. These resources help tax-exempt organizations understand filing requirements and fully comply with annual reporting obligations.