This Just “N”: New Filing Website for IRS Form 990-N Goes Live

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After a technical hiccup delayed its rollout from the originally scheduled date of February 29th, the new IRS Form 990-N electronic filing website is finally up and running. This new platform replaces the e-Postcard online filing system previously hosted by the Urban Institute. Like the old system, it caters exclusively to small nonprofits that are eligible to file IRS Form 990-N (sometimes called the e-postcard). To electronically file Form 990-N, nonprofits are required to complete a one-time registration on IRS.gov before answering the eight questions that constitute Form 990-N. There is no paper version of this form.

Which Nonprofits are Eligible to File Form 990-N?

Organizations may opt to file the very brief IRS Form 990-N in place of the lengthier Form 990 and Form 990-EZ if their annual gross receipts are “normally” $50,000 or less. The IRS considers this condition to be met if the organization:

  • “Has been in existence for 1 year or less and received, or donors have pledged to give, $75,000 or less during its first taxable year;
  • Has been in existence between 1 and 3 years and averaged $60,000 or less in gross receipts during each of its first two tax years; and
  • Is at least 3 years old and averaged $50,000 or less in gross receipts for the immediately preceding 3 tax years (including the year for which calculations are being made).”

Source: IRS website

Certain types of organizations may not be permitted to file Form 990-N or may be exempted from the filing requirement. For more information, see our webpage on Federal Filing Requirements for Nonprofits.

When is the Deadline to File?

The deadline to electronically file Form 990-N via the new platform is the same as Forms 990 and 990-EZ: the 15th day of the 5th month after the close of the nonprofit’s fiscal year. For example, if a nonprofit’s fiscal year ends on December 31st, then it must file Form 990 by the following May 15th, or the first business day afterwards, if the 15th falls on a weekend or holiday. The IRS provides this handy chart to determine your organization’s deadline, recognizing that preparing Form 990 requires more than enough math as it is!

Unlike larger organizations, nonprofits filing Form 990-N will not face a financial penalty for filing late, but failing to file at all for three consecutive years results in automatic revocation of tax-exempt status. The IRS will, however, send reminder notices to nonprofits that have missed their deadlines. But with this brand new website and its fashionably late arrival, you probably couldn’t resist filing before finishing this blog post!

Happy filing!

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