What IRS Form 990-N (2023) Is For
IRS Form 990-N (2023), or the e-Postcard, is an electronic notice the IRS requires from small tax-exempt organizations each year. It satisfies the agency’s annual filing requirement for groups whose gross receipts typically total $50,000 or less. The form provides the IRS with basic information—such as the organization’s legal name, Employer Identification Number (EIN), and current mailing address—to confirm the nonprofit is still active.
This version is quick and straightforward, unlike longer forms such as Form 990 or Form 990-EZ. Filing keeps the organization compliant and helps avoid penalties or loss of tax-exempt status. Get a clear explanation of the Form 990-N notice, why it matters for small nonprofits, and what you need to know before filing.
When You’d Use Form 990-N for 2023
You should file IRS Form 990-N (2023)—the e-Postcard—if your tax-exempt organization had gross receipts of $50,000 or less during the 2023 tax year and meets the IRS filing requirement for small nonprofits. Most organizations must file by May 15, 2024, unless they operate on a fiscal year.
You may need to file this form in the following situations:
- Late submission: Your organization missed the original due date and must complete a late filing to remain compliant.
- IRS notice received: The IRS has issued a non-filing or reminder notice, and your organization is required to respond by submitting the form.
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- Approaching revocation: Your group is nearing the three-year non-filing threshold, which triggers automatic revocation of tax-exempt status.
- Eligibility confirmed: You have verified that your organization still qualifies to file the simplified e-Postcard instead of a complete Form 990.
Filing promptly, even after the deadline, helps maintain compliance and protects your organization’s tax-exempt status. Visit the page to review the IRS forms you might need and get straightforward information that helps you complete each form correctly.
Key Rules for 2023
When filing IRS Form 990-N (2023), it’s essential to obey the specific rules set by the IRS for tax-exempt organizations. These rules guarantee the acceptance of your electronic notice and the maintenance of your tax-exempt status.
- Eligibility limit: Your organization must have $50,000 or less to qualify for the e-Postcard filing option.
- Electronic filing only: The IRS requires that Form 990-N be filed online through the IRS e-Postcard system—no paper form is accepted.
- Information required: You must provide eight key details, including the Employer Identification Number (EIN), legal name, mailing address, and principal officer’s information.
- Login method: Filing requires an IRS username or ID.me account for secure access.
- Timing rule: IRS rules do not allow early filing before the tax year ends.
Step-by-Step: How to File IRS Form 990-N (2023)
Filing IRS Form 990-N (2023)—called the e-Postcard—is a simple process for small tax-exempt organizations. It’s similar to filing a tax return but requires less information and no payment.
- Step 1—Gather details: Collect all necessary data, including your EIN, legal name, mailing address, and confirmation that the organization’s income or gross receipts are $50,000 or less. Include the name and contact statement of your principal officer.
- Step 2—Access the portal: Visit the IRS e-Postcard system and sign in using an IRS account or ID.me credentials. Each authorized spouse or partner in the household responsible for the organization’s finances can access the filing, if applicable.
- Step 3—Complete and review: Enter all required information about your organization, including donors, wages, and any relevant deductions. Review every field carefully to ensure accuracy before submission.
- Step 4—Submit and save: File the return electronically, print the confirmation, and retain it for your records. This step ensures compliance with IRS law and helps prevent issues such as underpayment or delayed filings in future tax years.
Common Mistakes and How to Avoid Them
Missing basic steps can lead to problems even with simple forms like IRS Form 990-N (2023). Here are common filing errors and how to prevent them:
- Incorrect income reporting: Some organizations confuse gross income with net earnings. Always review your financial statement or bookkeeping records before filing.
- Miscalculating eligibility: Organizations with unexpected or unearned income may exceed limits. Verify the criteria before submission to ensure continued eligibility.
- Wrong filing account: Errors happen when the wrong person or spouse files on the organization’s behalf. Verify the authorized filer before logging in.
- Missed confirmations: Saving the IRS acceptance page can save time and money. Always print or download your receipt to confirm your refund or accepted filing.
- Late filing: Missing the due date can affect future compliance. Set reminders and use online tips from the IRS to stay on schedule.
Visit our contact page for steady guidance if you want to avoid mistakes in your IRS or state filing.
What Happens After You File
After submitting IRS Form 990-N (2023), check your filing status in the IRS e-Postcard system to confirm acceptance. Save the confirmation page as proof of compliance. The IRS does not charge a fee, so you do not owe or pay any money to file. Review your organization’s balance between receipts and expenses to confirm eligibility for the next tax year. Accurate reporting and recordkeeping maintain credibility with donors and ensure ongoing compliance with income tax laws.
FAQs
What is the purpose of this tax return for small nonprofits?
This tax return provides basic information about small tax-exempt organizations with annual gross receipts of $50,000 or less. It allows the IRS to confirm that each nonprofit remains active and compliant without requiring a complete Form 990 filing.
How can I verify my filing status after submission?
You can check your filing status by logging into the IRS e-Postcard system. Look for your organization’s name and status under “Manage Form 990-N Submission.” Always print or save a copy of the confirmation page for your records.
What is the due date for Form 990-N (2023)?
The due date for most calendar-year filers is May 15, 2024. Nonprofits that operate on a fiscal year must file by the 15th day of the fifth month after their tax year ends. Late filings can risk revocation after three consecutive missed years.
What are the filing requirements for small exempt organizations?
To meet the filing requirement, your organization must have gross receipts of $50,000 or less and operate as a tax-exempt organization under federal law. Larger nonprofits must use Form 990 or 990-EZ instead.
How do I file a tax return electronically using the e-Postcard?
To file a tax return, visit the IRS e-Postcard system and log in with your IRS account or ID.me credentials. Enter your organization’s information, verify details, and submit the form electronically—no paper filing is accepted.
