IRS Form 990-N, also called the e-Postcard, is an annual electronic notice required for small tax-exempt organizations. It takes less than 10 minutes to complete if you have the right information ready. Unlike Form 990 or 990-EZ, the 990-N has no financial reporting — it's simply a confirmation that your organization still exists and is still operating.
Despite its simplicity, the consequences of not filing are severe. The IRS automatically revokes tax-exempt status for any organization that fails to file for three consecutive years. Reinstatement requires filing Form 1023 or 1024 and paying at least $600 in user fees.
Who must file Form 990-N?
Your organization must file Form 990-N if it meets all of the following criteria:
- It is tax-exempt under Section 501(a) (most commonly 501(c)(3) or 501(c)(4))
- Its gross receipts are normally $50,000 or less per year
- It is not required to file Form 990 or Form 990-EZ
- It has not voluntarily chosen to file a more detailed return
Not sure if 990-N is right for you? Read our guide on who must file Form 990-N or compare 990-N vs. 990-EZ to determine which form applies.
What information do you need to file?
The 990-N requires only 8 pieces of information. No financial data, no schedules, no attachments. Gather these before you start:
| Field | What to enter |
|---|---|
| EIN | Your 9-digit Employer Identification Number (format: XX-XXXXXXX) |
| Tax year | The fiscal year you're reporting for (start and end dates) |
| Legal name | Your organization's legal name as registered with the IRS |
| Mailing address | Current mailing address of the organization |
| Principal officer | Name and address of a principal officer (president, treasurer, etc.) |
| Website URL | Organization's website (or "N/A" if none) |
| Confirmation of receipts | Confirm gross receipts are $50,000 or less |
| Organization status | Whether the organization has terminated or is still operating |
Step 1: Confirm your eligibility
Before filing, verify that your organization qualifies for the 990-N rather than needing to file Form 990-EZ or Form 990:
| Form | Gross receipts | Total assets |
|---|---|---|
| 990-N | ≤ $50,000 | No threshold |
| 990-EZ | < $200,000 | < $500,000 |
| 990 (full) | ≥ $200,000 | ≥ $500,000 |
If your receipts are under $50,000, the 990-N is your form. If you're between $50,000 and $200,000, you'll need to file Form 990-EZ instead.
Step 2: Gather your information
Pull together the 8 items listed in the table above. Most of this information doesn't change year to year, so after your first filing it becomes even faster.
Key things to double-check:
- EIN: Find it on your IRS determination letter or any prior correspondence from the IRS
- Tax year dates: Your fiscal year, not the calendar year (unless they're the same). Most small nonprofits use a calendar year (Jan 1 – Dec 31).
- Principal officer: This is typically your board president or treasurer. The name must be a real person, not the organization name.
- Mailing address: Use your current address. The IRS allows you to update it through the 990-N if it has changed.
Step 3: File electronically
The IRS requires Form 990-N to be filed electronically — there is no paper version. The fastest way to file is through an IRS-authorized e-file provider like Pro990, which handles the transmission to the IRS on your behalf.
With Pro990, the filing process takes under 5 minutes:
- Your organization's information is pulled from IRS records automatically — no manual data entry
- No IRS account creation or ID.me identity verification required
- Built-in validation catches errors before submission
- Filing history for all your organizations is tracked in one dashboard
- You can file the current year and up to two prior years at once
Once submitted, the IRS processes your return electronically and sends an acceptance notification — typically within minutes.
Step 4: Receive IRS confirmation
After submitting, the IRS processes your 990-N and sends an acceptance or rejection notice. With electronic filing, this typically happens within minutes to 24 hours.
If accepted:
- Save the confirmation for your records
- Your filing will appear in the IRS public database within a few weeks
- You're done until next year
If rejected:
- The rejection notice will explain why (usually an EIN mismatch or incorrect tax year)
- Correct the issue and resubmit — there's no penalty for a rejected filing as long as you refile promptly
When is the 990-N deadline?
Form 990-N is due on the 15th day of the 5th month after your tax year ends.
| Tax year end | Filing deadline |
|---|---|
| December 31 (calendar year) | May 15 |
| March 31 | August 15 |
| June 30 | November 15 |
| September 30 | February 15 |
For more details on deadlines and consequences, see our guide on 990-N deadlines and penalties.
Common mistakes to avoid
- Wrong tax year: Filing for the wrong year is the #1 rejection reason. Make sure you're filing for the year that just ended, not the current year.
- EIN typo: Double-check your 9-digit EIN. One wrong digit means a rejected filing.
- Filing when you should use 990-EZ: If your gross receipts exceeded $50,000, the IRS will reject your 990-N. You'll need to file 990-EZ instead.
- Assuming "no activity" means "no filing required": Even if your nonprofit had zero revenue and zero activity, you must still file the 990-N every year to maintain your exemption.
- Not keeping confirmation records: If the IRS ever questions your filing history, you'll need proof of submission. Save every confirmation.
What if you're late or missed prior years?
If you missed one or two years, file them as soon as possible. The IRS accepts late 990-N filings — there's no penalty fee for filing late (unlike 990-EZ, which has a $20/day penalty). The only consequence is that three consecutive missed years triggers automatic revocation.
If you've already missed three years, your status may have been revoked. Check your current standing using our free filing status lookup tool, then review our guide on what to do if you missed a 990-N filing.
Filing your 990-N with Pro990
Pro990 lets you complete and submit your 990-N in under 5 minutes:
- Enter your EIN — we pull your organization's details directly from IRS records
- Confirm your information — verify your name, address, officer, and tax year
- Submit — we transmit your filing to the IRS electronically
You can file for the current year or up to two prior years at once. IRS acceptance typically arrives within minutes. The cost is $45 per filing — no subscription, no hidden fees.
Frequently asked questions
How much does it cost to file 990-N?
With Pro990, it's $45 per filing — flat fee, no subscription, no hidden costs. That covers the filing, IRS transmission, acceptance confirmation, and a PDF record for your files. For more details, see our breakdown of 990-N filing costs.
How long does IRS acceptance take?
When filed electronically, the IRS typically sends an acceptance confirmation within minutes to 24 hours. If you don't receive confirmation within 48 hours, check your submission status or contact the filing provider.
Can I file 990-N if my nonprofit had no income this year?
Yes — and you must. Even with zero revenue and zero activity, the IRS requires an annual 990-N filing. "No income" does not exempt you from the filing requirement.
What happens if the IRS rejects my 990-N?
Rejections are usually due to an EIN mismatch, wrong tax year, or the IRS expecting a different form (990-EZ or 990). Correct the error and resubmit. There's no penalty for a rejected filing as long as you refile promptly.