What IRS Form 990-N (2020) Is For

Form 990-N (2020), also known as the e-Postcard, is the annual electronic filing requirement for small tax-exempt organizations with gross receipts normally $50,000 or less (IRS.gov). This simplified filing satisfies federal reporting obligations and allows qualifying nonprofits to maintain their tax-exempt status without filing the more detailed Form 990 or 990-EZ. The form exists only in electronic format—there is no paper version.

When You’d Use Form 990-N for 2020 (Late or Amended Filing)

You would file Form 990-N for the 2020 tax year if your organization missed the original May 15, 2021 due date (for calendar-year filers). Common late-filing triggers include receiving IRS reminder notices, reviewing organizational records, or facing the three-year automatic revocation rule.

There are no monetary penalties for filing Form 990-N late. However, failure to file for three consecutive years results in automatic loss of tax-exempt status. Once revoked, reinstatement requires filing Form 1024 (or 1023 in some cases) with applicable fees.

Form 990-N cannot be amended. If errors occur, corrections must be made in the following year’s filing.

Key Rules Specific to 2020

• Eligibility threshold: Gross receipts normally ≤ $50,000 (using the three-year average test).
  
  
• Filing deadline: 15th day of the 5th month after tax year-end (May 15, 2021 for calendar filers).
  
  
• Electronic-only filing: Must be submitted online—no paper option.
  
  
• Authentication: Login.gov or ID.me credentials required to access the IRS filing system beginning in this period.
  
  

Step-by-Step (High Level)

1. Collect records – EIN, legal name, address, principal officer information, tax year dates, website (if any), and confirmation that gross receipts were ≤ $50,000.
   
   
2. Access IRS system – Log in at the Form 990-N Electronic Filing System (IRS.gov) using Login.gov or ID.me.
   
   
3. Enter required info – Complete the eight data fields (basic organizational details).
   
   
4. Submit electronically – File online only; no attachments or paper forms are permitted.
   
   
5. Save proof – Print or save confirmation of filing, as no paper acknowledgment is issued.
   
   

Common Mistakes and How to Avoid Them

• ❌ Using smartphones or tablets – File with a desktop/laptop for full system compatibility.
  
  
• ❌ Incorrect EIN – Verify your EIN exactly matches IRS records. Errors can prevent submission.
  
  
• ❌ Premature filing – Do not file before the close of your tax year.
  
  
• ❌ Invalid email – Ensure you have a working email address for account verification.
  
  
• ❌ Browser errors – Use a single, updated browser; avoid special characters in data fields.
  
  
• ❌ Wrong form selection – If gross receipts exceeded $50,000, file Form 990 or 990-EZ instead.
  
  

What Happens After You File

• Confirmation: Filing status is available by logging into the IRS e-filing system; no separate email notice is sent.
  
  
• Processing: Typically immediate, though IRS systems may take a few days to update public records.
  
  
• Compliance effect: Filing even late restores compliance if revocation has not yet occurred.
  
  
• If revoked: Reinstatement requires a separate application process.
  
  
• Appeal rights: If the IRS challenges exempt status, you have standard appeal rights, though disputes are uncommon for Form 990-N.
  
  

FAQs

Q: Is there a penalty for filing Form 990-N late for 2020?
No monetary penalty applies. The primary consequence is automatic revocation after three consecutive missed years (IRS.gov).

Q: Can I get a transcript of my 2020 Form 990-N filing?
Not in the traditional sense. Status can be checked in the IRS e-filing system or through the Tax Exempt Organization Search tool.

Q: My organization lost exempt status for non-filing—what now?
You must apply for reinstatement with Form 1024 (or Form 1023 if applicable) and pay the required fee. Some organizations may qualify for streamlined reinstatement.

Q: Do I also need to file state returns?
Possibly. The Form 990-N only covers federal obligations. State reporting requirements vary—check with your state’s charity regulator.

Q: Can I file multiple prior years at once?
No. Each tax year requires its own separate filing. For prior years, assistance may be required from IRS Customer Account Services (877-829-5500).

Q: What if my gross receipts exceeded $50,000 in 2020?
Your organization is ineligible for Form 990-N. You must file Form 990-EZ or the full Form 990.

Q: Does a refund statute of limitations apply?
No. Form 990-N is an informational filing only—no tax liability or refunds are involved.