What IRS Form 990-N (2022) Is For

IRS Form 990-N (2022), the e-Postcard, is an annual notice that small tax-exempt organizations must file with the Internal Revenue Service (IRS) to keep their tax-exempt status active. It is designed for groups whose annual gross receipts are typically $50,000 or less, such as small charities and community nonprofits. 

The form collects basic information, including the organization’s legal name, mailing address, and principal officer details. Unlike other IRS forms, Form 990-N is not a complete tax return—it’s a simple electronic confirmation of an organization’s continued eligibility for exemption. Filing the Form 990-N e-Postcard ensures ongoing compliance and keeps the organization listed in the IRS Exempt Organizations database.

When You’d Use IRS Form 990-N (2022)

You should file IRS Form 990-N (2022) when your small tax-exempt organization needs to report its annual activity to the Internal Revenue Service (IRS). Common situations include:

• Filing late for the 2022 tax year: This exemption applies if your nonprofit organization missed the original due date and must submit the notice after May 15, 2023.
  
  
• Amending or correcting a prior submission: If your organization’s details, such as its legal name or mailing address, have changed, you may need to refile.
  
  
• Maintaining compliance with IRS rules: Filing ensures your organization avoids automatic revocation of tax-exempt status after three consecutive years of missed filings.
  
  
• Confirming eligibility: This form is only for exempt organizations with annual gross receipts generally at or below $50,000.

Key Rules or Details for 2022

The IRS Form 990-N (2022) has specific rules that small tax-exempt organizations must follow to keep their tax-exempt status active.

• Eligibility threshold: Only organizations with annual gross receipts typically at or below $50,000 may file Form 990-N.
  
  
• Electronic filing only: The Internal Revenue Service (IRS) requires all 990-N forms to be filed electronically; no paper submissions are accepted.
  
  
• Required information: Include your organization’s legal name, mailing address, EIN, tax year, principal officer, and website address (if applicable).
  
  
• Approved e-file providers: Prior-year or late filings must be completed through an IRS-approved e-file system, since the IRS platform only accepts current-year forms.
  
  
• Automatic revocation: Missing filings for three consecutive years result in the automatic loss of tax-exempt status, which requires formal reinstatement.

Step-by-Step (High Level)

To complete your IRS Form 990-N (2022) and maintain your organization’s tax-exempt status, follow these steps in order:

1. Gather details: Collect your EIN, legal name, other names used, mailing address, and principal officer information. Include your calendar or fiscal year dates, and confirm your annual gross receipts are $50,000 or less.
   
   
2. Access an approved e-file system: Use an IRS-authorized provider to complete your registration or account setup. Carefully follow the provider’s on-screen instructions before entering your data.
   
   
3. Enter information: Complete all required fields, including your organization’s contact information, and verify that your records match your bylaws, laws, or registration documents.
   
   
4. Submit and review: After submitting, review your confirmation page or statement and note the filing date for your records.
   
   
5. Maintain documentation: Keep copies of all confirmations and supporting materials for future search or audit purposes. This helps resolve issues, prevent penalties, and demonstrate transparency to donors, members, and businesses.

Example: If you are a first-time filer, registration and submission through an approved provider are free of cost and help ensure accurate nonprofit reporting without the need to pay or file additional financial statements.

Common Mistakes and How to Avoid Them

Small tax-exempt organizations often make errors when filing IRS Form 990-N (2022), which can affect their standing with the IRS.

• Reporting the wrong income level: Before filing, confirm that your gross revenue is usually $50,000 or less. Review your financial statements or bookkeeping records before submission to help prevent this mistake.
  
  
• Filing too early or too late: Make sure your filing date falls after the tax year ends and before the due date, typically May 15 for organizations whose fiscal year ends on December 31. Set calendar reminders to prevent missing the deadline.
  
  
• Using incorrect details: Verify the accuracy of your incorporation papers, legal name, and EIN. Always compare what you enter with your IRS records before submitting.
  
  
• Failing to verify status: If you request reinstatement, use an approved e-file provider to confirm acceptance online.
  
  
• Overlooking review: Even though there is no cost to file, take time to determine that all information is complete and correct before sending.

What Happens After You File

After you submit IRS Form 990-N (2022), your filing will first appear as “Pending” before the Internal Revenue Service (IRS) updates it to “Accepted” or “Rejected.” The IRS does not issue acknowledgment letters, so you should check your submission status through your e-file provider. 

If the filing is accepted, it will appear in the IRS Exempt Organizations Search database for public viewing. Should your filing be rejected, please review the notice, correct any errors, and refile promptly to ensure compliance. Because the filing is an informational form, no taxes or payments apply—it does not involve employment tax or financial calculations. Keeping your confirmation and related records on file helps maintain proof of compliance for future reference or audits.

FAQs

Is there a penalty for filing my 2022 Form 990-N late?

No monetary penalties apply for late filings, but missing the due date for three consecutive years causes the IRS to automatically revoke your organization’s tax-exempt status. Filing promptly helps keep your standing active and avoids the reinstatement process.

Can I file Form 990-N (2022) through the IRS website?

The IRS direct system only accepts filings for the current year. If you submit a prior-year form, such as Form 990-N e or the 990-N e Postcard, you must use an approved e-file provider.

What if I failed after submitting my Form 990-N (2022)?

You cannot amend a submitted Form 990-N, but you can correct the information on your subsequent filing. For serious errors, contact the IRS Exempt Organizations unit for guidance.

How far back can I file missed Form 990-N returns?

The IRS allows exempt organizations to file missing notices at any time, as long as they have not missed three years. Filing all prior years keeps your record current.

Will filing late affect my organization’s tax-exempt status?

Late filing does not affect your tax-exempt status if completed within the three-year window. However, missing multiple years may cause automatic revocation. Always file Form 990 annually to remain compliant.