Form 990-N guides

Form 990-N basics

Who files the e-Postcard, who files something else, and who files nothing.

• Who has to file Form 990-N? Who doesn't?

Which form

990-N, 990-EZ or 990, and what "normally $50,000 or less" really means.

• 990-N vs 990-EZ: which one does your organization file?
• What does gross receipts normally $50,000 or less mean? Examples

How to file

What you need, and the free IRS route step by step.

• How to file Form 990-N for prior years
• How to file Form 990-N, step by step (free, at irs.gov)
• What information do I need to file 990-N? The eight-item checklist

Deadlines

When your e-Postcard is due, and which tax year to choose.

• Form 990-N due date for a fiscal year ending June 30
• 990-N extension: there isn't one. Here's what to do instead

Fixing problems

Sign-in trouble, EINs the IRS doesn't recognize, and rejected filings.

• “EIN not found” on Form 990-N: what it means and how to fix it
• 990-N login: signing in to the IRS e-Postcard system
• Form 990-N rejected: how to find out why and fix it

By organization type

What the rules mean for your kind of group.

• Form 990-N for PTAs: what your treasurer needs to know
• Form 990-N for PTOs: what your treasurer needs to know
• Form 990-N for booster clubs: what your treasurer needs to know

Late filing and revocation

Missed a year, or more. What it means and how to put it right.

• 990-N not filed for 2 years? What to do before the third deadline
• 990-N late filing penalty: there isn't one, but there is one real risk
• 990-N not filed for 3 years? How automatic revocation works

Free tools and data

• Status checker

  What the IRS public record shows for your EIN.

• Deadline calculator

  Your due date for any fiscal year end.

• 990-N filers by state

  Our count from IRS public data: who's up to date and who's two years behind.

• Due dates by fiscal year end

  One page for each month, with the next five years.