Form 990-N or commonly known as e-Postcard is used by small-exempt organizations whose income is less than $50,000. A Form 990-N e-Postcard can only be filed by small exempt organizations if the annual gross receipts is more than $50,000. For that, Form 990 must be used.
However, if the gross receipts are less than $50,000, Form 990 or Form 990-EZ can still be used. Form 990-N can only be filed electronically but if you want to fulfill your tax duties and can’t file it online, opt-in to file Form 990 on paper. With that said, those who want to file Form 990-N by mail must file Form 990, not Form 990-N.
There are some exceptions to this though. The organization is included in a group return, organizations that are required to file a different tax return, churches, and their associations are mostly left outside of this requirement.
Where to File Form 990-N and Deadline to File
Form 990-N e-Postcard must be filed until May 15th after the tax year of the organization ends. Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N e-Postcard can only be filed after the tax year ends. Although there aren’t any penalties for filing late, if Form 990-N isn’t filed for three consecutive years, the organization will lose its tax-exempt status automatically.
As for filing Form 990-N, it can only be filed electronically through the IRS website. It is free to file and it won’t take much of your time. To file Form 990-N, you will need the following.
- Tax Year
- Employer Identification Number
- Mailing address and legal name
- Other names of the organization
- Website of the organization
- Name and address of the principal officer
- Proof that the organization’s annual gross receipts is less than $50,000
- A statement that shows the organization is terminated or terminating (if applicable)
Click here to go to IRS.gov to file Form 990-N electronically.
Paper Filing Forms 990 and 990-EZ
As mentioned above, Form 990-N can only be filed electronically. If you want or need to file a paper return, you must file Form 990 or Form 990-EZ. Both tax forms can be found down below.
Take note that you can file Form 990 and Form 990-EZ on your browser so you don’t have to print out and file it on paper. We suggest entering every required information on your computer, then print out, enter the date and signature. You can also file without the need for downloading on this page. Once you’re done filing these tax forms, here is where you need to mail.
|U.S. Postal Services||Private Delivery Service (UPS, FedEx, etc.)|
|Internal Revenue Service|
P.O. Box 12192
Covington, KY 41012-0192
|Internal Revenue Service|
Mail Stop 31A: Team 105
7940 Kentucky Drive
Florence, KY 41042