What IRS Form 990-N (2017) Is For

IRS Form 990-N (2017), called the e-Postcard, is an annual electronic notice required for small tax-exempt organizations with gross receipts of $50,000 or less. It provides the IRS with essential information such as the organization’s name, mailing address, EIN, and fiscal year to confirm eligibility for tax-exempt status.

Unlike Form 990 or 990-EZ, the 990-N does not involve financial reporting, attachments, or tax payments. Filing this short form through the IRS e-Postcard system keeps your nonprofit in compliance. Missing three consecutive filings triggers automatic revocation, requiring formal reinstatement through Form 1023 or 1024.

When You’d Use IRS Form 990-N (2017)

IRS Form 990-N (2017) applies to tax-exempt organizations with gross receipts of $50,000 or less for the 2017 tax year. The form, often called the e-Postcard, offers a quick and simple way for small nonprofits to stay compliant with IRS reporting requirements.

Form 990-N (2017) should be filed if:

• The organization earned $50,000 or less in average annual gross receipts.
  
  
• The original filing deadline was missed, and a late return must be submitted.
  
  
• An IRS reminder notice was received about a missing annual filing.
  
  
• The goal is to prevent automatic revocation after multiple missed years.
  
  
• There is a need to confirm active status in the IRS database.

The original due date for calendar-year organizations was May 15, 2018. Filing ensures the nonprofit remains visible and in good standing with the IRS.

Key Rules or Details for 2017

When filing IRS Form 990-N (2017), small tax-exempt organizations must follow specific IRS guidelines to remain compliant. The 2017 filing process had unique details that affected how nonprofits completed their annual reports.

Follow these key rules for the 2017 tax year:

• Electronic filing was mandatory, as the IRS no longer accepted paper versions of Form 990-N.
  
  
• Based on a three-year average, gross receipts could not exceed $50,000, determining eligibility.
  
  
• Eight essential data fields were required, including the Employer Identification Number (EIN), organization name, address, principal officer, tax year, website, and confirmation of gross receipts below the limit.
  
  
• Authentication requirements were simpler in 2017, before Login.gov and ID.me systems were adopted.
  
  
• Automatic revocation applies to organizations that failed to file for three consecutive years, resulting in loss of tax-exempt status.

These rules helped ensure accuracy, transparency, and continued compliance for small nonprofit organizations.

Step-by-Step (High Level)

Step 1 – Gather Organizational Details

Collect your Employer Identification Number (EIN), legal name, mailing address, principal officer’s name and title, tax year, and website (if any). Verify that the average gross receipts do not exceed $50,000 to ensure eligibility.

Step 2 – Access the e-Postcard System

Sign in to the IRS e-Postcard portal or an approved e-file provider. Use the account associated with your organization to avoid duplicate profiles and mismatched records.

Step 3 – Enter and Review Information

Complete each required field exactly as it appears in your IRS records. Before proceeding, double-check the EIN format (XX-XXXXXX), spelling of names, and current address.

Step 4 – Submit Electronically

Submit the Form 990-N online, as paper submissions are not accepted. Wait for the on-screen submission confirmation, and do not close the browser until the system indicates the filing is complete.

Step 5 – Save Proof and Verify Status

Download or print the confirmation page and retain it with your annual records. After processing, look up your organization in the IRS Tax Exempt Organization Search to verify that the filing appears as received.

Step 6 – Troubleshoot Issues Promptly

If the system rejects the filing or your status does not update after several weeks, recheck entries and try again. For persistent problems, contact IRS Customer Account Services at 877-829-5500.

Common Mistakes and How to Avoid Them

Filing IRS Form 990-N (2017) is simple, but small tax-exempt organizations often make errors that can delay processing or cause compliance issues. Understanding common mistakes and how to prevent them can help keep your nonprofit in good standing.

Common mistakes and solutions include:

• Incorrect EIN format: Ensure that the Employer Identification Number is entered exactly as issued by the IRS (XX-XXXXXXX). Always double-check digits before submission.
  
  
• Filing before the tax year ends: The IRS will reject early filings. Wait until your organization’s tax year has officially closed before submitting.
  
  
• Using outdated information: Before filing, verify that your organization’s name, address, and principal officer details are current to avoid mismatched records.
  
  
• Missing confirmation page: Save or print the confirmation immediately after filing; it serves as your proof of submission.
  
  
• Filing on a mobile device: Use a desktop or laptop computer to reduce errors and ensure your filing goes through correctly.

By reviewing each entry carefully and saving all records, nonprofits can avoid delays and maintain continuous tax-exempt status.

What Happens After You File

After filing IRS Form 990-N (2017) through the e-Postcard system, the IRS processes it electronically, usually within a few days. During peak periods, processing may take longer. The IRS does not send email confirmations, so filers must log in to check their submission status. Once accepted, the organization appears in the IRS Tax Exempt Organization Search, confirming active tax-exempt status. Always save the confirmation page as proof of timely filing.

FAQs

Can tax-exempt organizations still file Form 990-N (2017) if the deadline was missed?

Small tax-exempt organizations that missed the original 2017 deadline should still file as soon as possible. The IRS does not charge late penalties for this form, but failing to file for three consecutive years will cause automatic revocation of small business status.

Are there penalties for filing Form 990-N late?

No, financial penalties apply for late filing. However, any organization that fails to submit the e-Postcard for three straight years will lose its tax-exempt status and must reapply for reinstatement through Form 1023 or Form 1024.

Can I amend my 2017 Form 990-N after it has been submitted?

No, once a Form 990-N has been filed, it cannot be amended or edited. If you discover an error, include the correct information in next year’s filing to keep your records accurate.

How can I check my organization’s filing status or find additional information?

You can check your filing status by logging into the IRS e-Postcard filing system or visiting the IRS Tax Exempt Organization Search. This tool provides additional information about accepted filings and the public status of your organization.

What should I do if my EIN is rejected during submission?

If your Employer Identification Number (EIN) is rejected or not recognized, contact IRS Customer Account Services at 877-829-5500. A representative can update your record and guide you through the next steps for a successful submission.