What Is IRS Form 990-N (2019)?

Form 990-N (2019), the e-Postcard, is a brief electronic filing for small tax-exempt organizations with annual gross receipts of $50,000 or less. It reports only basic details—such as legal name, address, and principal officer—to confirm continued tax-exempt status. Filing yearly ensures compliance and replaces longer forms like Form 990 or Form 990-EZ.

When You’d Use Form 990-N (2019)

Organizations file Form 990-N (2019) when they must report a prior tax year or fix a missed due date from the 2020 filing. This form helps small exempt organizations stay compliant with IRS rules.

• You should file Form 990-N for 2019 if your organization missed the original 2020 deadline. Filing late allows the IRS to record your activity for that tax year and maintain compliance.
  
  
• You should file electronically through an IRS-approved e-file provider. Paper filings are not accepted, and the correct system ensures accurate processing.
  
  
• You must file if your annual gross receipts are $50,000 or less. Meeting this threshold confirms eligibility for small filer status.
  
  
• You must avoid missing filings for three consecutive years. Failure to file causes automatic revocation of tax-exempt status, while late submission before revocation helps preserve the exemption.

Key Rules or Details for 2019

The IRS Form 990-N (2019) followed specific rules for small exempt organizations during this filing period. The labeled list below highlights the most important details to remember:

• Transition Year: The 2019 filing marked the final period before the Taxpayer First Act expanded mandatory e-filing for larger exempt organizations. Small filers could still use the electronic notice e-Postcard to meet their annual reporting obligation.
  
  
• Eligibility: Only organizations with annual gross receipts of $50,000 or less qualify to file Form 990-N. Larger groups and private foundations needed to file Form 990 or Form 990-EZ.
  
  
• Financial Thresholds: To be eligible, the organization’s total assets had to remain within the small filer limit, and its fiscal year must have ended within the 2019 tax year.
  
  
• Required Information: Filers were required to provide eight key data points: the Employer Identification Number (EIN), legal name, mailing address, principal officer, website (if any), gross receipts, tax year, and termination status, if applicable.
  
  
• Submission Rules: No attachments, statements, or extensions were accepted. Each filer had to submit the Form 990-N electronic version through an authorized e-file provider.
  
  
• Compliance Importance: Timely and accurate filing helped maintain IRS compliance and protected the organization’s tax-exempt status.

Step-by-Step (High Level)

1) Gather records

Collect your Employer Identification Number (EIN), legal name, mailing address, principal officer information, and website address (if any). Verify your fiscal year and ensure that annual gross receipts generally do not exceed $50,000.

2) Confirm eligibility

Ensure your organization qualifies for Form 990-N by meeting the receipts threshold and operating as a small tax-exempt organization. If you prefer a more extended return, you may voluntarily file Form 990 or Form 990-EZ instead.

3) Choose an authorized e-file provider

Use an approved service because the IRS direct portal accepts only the current tax year. Create or confirm your account details so they match prior information returns.

4) Enter the eight required items

Provide EIN, tax year, legal name, mailing address, principal officer, website address (if any), gross receipts confirmation, and termination status if applicable.

5) Review and submit

Check all entries for accuracy, then submit electronically through the provider. Submitting accurate information helps avoid processing delays and compliance issues.

6) Save proof and maintain compliance

Download or print the submission confirmation and retain it with your records. To protect your tax-exempt status, file the e-Postcard every year by the due date (the 15th day of the fifth month after the tax year ends).

Common Mistakes and How to Avoid Them

Filing the Form 990-N electronically is simple, but even minor errors can cause delays or risk losing your postcard for tax-exempt status. Below are common mistakes to avoid to keep your filing accurate and on time.

• Using the wrong system: Many filers mistakenly use the IRS direct portal, which only accepts current-year filings. Always use an IRS-approved e-file provider.
  
  
• Filing before the year ends: Do not file before your organization’s annual gross receipts and activities are finalized for the tax year.
  
  
• Including unnecessary financials: The 990-N does not require reporting expenses or detailed financial data.
  
  
• Submitting on paper: The form must be filed electronically; paper submissions are automatically rejected.
  
  
• Ignoring revocation risks: Missing three consecutive filings leads to automatic loss of tax-exempt status.
  
  
• Failing to keep proof: Always save your confirmation as proof of filing for future reference.

After You File: What to Expect

Once your Form 990-N electronic filing is submitted, your e-file provider will send a confirmation notice within minutes. This acknowledgment serves as proof of submission, so save a copy for your records. The IRS updates its public database within about four weeks.

If your organization’s tax-exempt status was revoked, timely filing helps show renewed compliance. Formal reinstatement still requires submitting Form 1023 or Form 1024. If you have questions or issues, please contact the IRS Tax Exempt and Government Entities (TE/GE) Division at 877-829-5500. Keeping accurate, complete records ensures continued eligibility and protects your organization’s standing yearly.

Frequently Asked Questions (FAQs) 

Who must file the 990-N e-Postcard among exempt organizations?

Small exempt organizations with annual gross receipts of $50,000 or less must file the 990-N e-Postcard annually. This simple filing confirms the organization’s continued eligibility for tax-exempt status and fulfills the IRS annual filing requirement.

Can I still file the Form 990-N e-file for the 2019 tax year?

You can still file through an IRS-approved e-file provider, even after the original deadline. The IRS direct system only accepts filings for the current tax year, so older filings must go through an authorized service.

What happens if I miss the due date for electronic filing?

There are no monetary penalties for late electronic filing, but missing three consecutive years leads to automatic revocation of tax-exempt status. Filing promptly helps maintain compliance and keeps your organization in good standing.

Can I file Form 990-EZ instead of the 990-N e-Postcard?

Small nonprofits eligible for the 990-N e-Postcard may voluntarily file Form 990-EZ if they prefer a more detailed report. This option is helpful for organizations wanting to provide additional information.

How long does it take for my filing to appear in the IRS database?

Approved submissions usually appear in the IRS Tax-Exempt Organization Search within four weeks. Keep your confirmation record to verify your organization’s compliance and continued eligibility.