What IRS Form 990-N (2024) Is For
IRS Form 990-N (2024), or the e-Postcard, is the annual filing requirement for small tax-exempt organizations with annual gross receipts of $50,000 or less. It’s a short electronic notice confirming a nonprofit’s exempt eligibility. Unlike longer forms, such as the 990 or 990-EZ, the e-Postcard collects only basic details, including the EIN, mailing address, and principal officer.
Filing on time yearly maintains good standing and helps prevent automatic revocation after three consecutive missed filings. Learn more about the Form 990-N e-Postcard, what information you must provide, and how small nonprofits can stay compliant each filing year.
When You’d Use Form 990-N for 2024
If your organization meets the IRS's minor nonprofit requirements, you should file Form 990-N for the 2024 tax year. Below are everyday filing situations explained clearly for beginners:
- Annual Filing Requirement: Organizations with annual gross receipts of $50,000 or less must file Form 990-N annually to maintain federal tax-exempt status.
- Standard Filing Deadline: The form is due by May 15, 2025, for most calendar-year organizations. Filing on time keeps your organization in excellent standing with the IRS.
- Late or Missed Filings: If you missed one or more deadlines, you can still file late to avoid the three-year automatic revocation rule, which removes your exemption after consecutive non-filings.
- IRS Notices or Warnings: If you received a non-filing reminder from the IRS, submitting Form 990-N promptly demonstrates good-faith compliance.
- Reinstatement Preparation: Filing late 990-N forms supports your case if you later need to regain tax-exempt status by submitting a Form 1023 or 1024 with a user fee.
Visit the page to explore the IRS forms you’ll use and learn what each form requires before you file your return.
Key Rules Specific to 2024
The IRS has several important updates and requirements for the current tax year that apply to small nonprofits filing Form 990-N (2024). Understanding these rules helps ensure compliance and prevents penalties.
- Annual Reporting Requirement: Every eligible organization must submit the required form once each tax season to confirm its status and provide basic information such as its legal name, address, and principal officer.
- Electronic Filing Only: All information returns must be filed electronically through the IRS e-Postcard system after the tax year ends. Paper submissions are not accepted.
- Due Date: The annual return for the 2024 tax year is due by May 15, 2025. Late filings over three consecutive years result in automatic revocation.
- Information Accuracy: Before submitting, review all required information, including any other names, termination status, and confirmation of gross receipts under $50,000.
- Recordkeeping and IRS Database: Once accepted, your filing appears in the IRS database under the organization’s legal name. This public search record helps donors, businesses, and the IRS verify compliance.
- Reinstatement and Costs: If an organization is terminated or loses exemption, reinstatement requires Forms 1023 or 1024 and payment of applicable costs.
These guidelines summarize the process, timeline, and necessary information to meet IRS expectations for the current tax year.
Step-by-Step (High Level)
- Step 1—Gather Key Details: Collect your EIN, organization legal name, address, principal officer, and financial information for the year. Verify that gross receipts generally do not exceed $50,000 and that your group is classified as a nonprofit rather than a private foundation.
- Step 2—Confirm Your Filing Timeline: You can only file once your fiscal or tax year has ended. Note your deadline for next year to ensure you don't miss any future filings.
- Step 3—Access the e-Postcard System: Visit the IRS Form 990-N page and log in through Login.gov, ID.me, or an IRS account. Use the IRS user guide if you need help finding the correct section or resources.
- Step 4—Complete and Submit: Ensure all required fields are entered carefully. The system may ask you to answer simple questions about your expenses, activities, and organization status. Ensure your data calculations are verified before clicking submit.
- Step 5—Save Confirmation and Verify: Print or download the confirmation page for your records. You can check your filing status later by viewing “Manage Form 990-N Submission” or searching your organization in the IRS database by name or age of filing record.
Common Mistakes and How to Avoid Them
Many small nonprofits lose their tax-exempt status because of preventable filing errors. Here are the most frequent mistakes—and how to avoid them:
- Filing Before the Fiscal Year Ends: Wait until your fiscal year officially closes. Use a calendar reminder to file only after your year-end date to prevent automatic rejection.
- Entering an incorrect EIN or Legal Name: Verify your legal name and EIN against your IRS determination letter or prior filings. Keep this information in a central record to reduce typing errors.
- Using Mobile Devices: File on a desktop or laptop with a stable internet connection. Save your progress frequently to avoid data loss.
- Skipping the Confirmation Page: Always print or download the confirmation page immediately after submission. Save it in both digital and paper formats for future reference.
- Assuming You Can Amend Later: Since Form 990-N cannot be corrected after submission, review every field carefully before filing. If a mistake occurs, keep documentation and fix it in the next year's return.
Taking time to review details and maintain organized records helps ensure accuracy and protects your organization’s compliance record. If you’re unsure about a tax notice and want to avoid mistakes, visit our contact page for help.
What Happens After You File
After filing Form 990-N, allow up to four weeks for the IRS to process your submission. You will not receive an email notice, so check your filing status under “Manage Form 990-N Submission.” Accepted filings show as “Accepted,” while rejections list specific errors for correction. Once processed, your organization’s record appears in the IRS database, confirming donor and public compliance. Always save your confirmation page and filing date to ensure accurate reporting and smoother filing the following year.
FAQs
Who must file Form 990-N among exempt organizations?
Most exempt organizations with annual gross receipts (normally $50,000 or less) must file Form 990-N annually. Larger organizations should file Form 990 or 990-EZ instead.
What is the annual reporting requirement for small nonprofits?
Every eligible organization must meet the annual reporting requirement by submitting Form 990-N electronically. Filing each year confirms your organization’s continued tax-exempt status with the IRS.
When is the due date for filing Form 990-N for the current tax year?
For the current tax year, the due date is May 15, 2025, for calendar-year organizations. Fiscal-year filers must submit the form by the 15th day of the fifth month after their tax year ends.
What happens if I miss my annual filing?
Missing an annual filing for three consecutive years results in automatic revocation of tax-exempt status. Filing promptly, even if late, helps maintain compliance and avoids reinstatement delays.
Do I need to include financial information on Form 990-N?
No, detailed financial information is required. The form only asks you to confirm that gross receipts are typically $50,000 or less.
