Form 990-N: Electronic Notice (e-Postcard) for Tax-Exempt Organizations

A simple electronic notice filed by the smallest tax-exempt organizations (gross receipts normally $50,000 or less) to maintain their tax-exempt status.

About on IRS.gov

Who Files This Form?

Tax-exempt organizations with gross receipts normally $50,000 or less.

Key Fields

EIN
Tax year
Legal name and address
Principal officer name
Website address
Confirmation of gross receipts threshold

Filing Deadlines

Due Date

15th day of 5th month after fiscal year end (May 15 for calendar year)

Late Filing Penalty

No penalty for late filing, but automatic revocation of exempt status for 3 consecutive years of non-filing.

Related Forms

Form 990-EZ

Short Form Return of Organization Exempt From Income Tax

Form 990

Return of Organization Exempt From Income Tax

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