How to file
What you need to file Form 990-N: the eight-item checklist
To file Form 990-N you need eight things:
- Your EIN
- Your tax year
- Your legal name
- Your mailing address
- Any other names you use
- Your website, if any
- A principal officer's name and address
- Yes-or-no answers on whether gross receipts are normally $50,000 or less, and whether the organization has ended
You also need a Login.gov or ID.me account.
The checklist
- EIN: nine digits, written like 12-3456789
- Tax year: calendar or fiscal, and the dates it starts and ends
- Legal name, exactly as in your organizing document
- Mailing address
- Any other names the organization goes by
- Website, if you have one
- Principal officer: name and address
- Gross receipts normally $50,000 or less? Yes or no
- Has the organization ended, or is it ending? Yes or no
- A Login.gov or ID.me account, and a computer (not a phone)
Sources: the IRS Form 990-N page and What to report.
What information do I need to file 990-N? Each item explained
All of these come from the IRS's What to report page unless noted.
Legal name. The name in your articles of incorporation or similar organizing document, as last amended. If you changed it, tell the IRS before you file. If the IRS hasn't confirmed the new name by your due date, that year needs a paper Form 990 or 990-EZ instead of the e-Postcard. Report a change as early as you can.
Other names. Names the whole organization goes by, often called "doing business as" names. Not the names of your programs or events.
Mailing address. Your current one. If it changed, just enter the new address.
Website. If you have one, enter it starting "www." (IRS Publication 5248).
EIN. Your nine-digit employer identification number. Every exempt organization has one, even with no employees. Where to find it:
- your bank statement;
- your application for tax exemption;
- a past return.
Two things to watch:
- It isn't your state "tax-exempt number" (the one on a sales-tax certificate).
- Don't use a parent or national organization's EIN.
Principal officer. The IRS says this is "usually president, vice president, secretary, or treasurer", often named in your bylaws. Enter one person's name and address.
Tax year. Your annual accounting period, often set in your bylaws: either a calendar year or a fiscal year. For a fiscal year, the IRS labels the year by the date it began (Pub 5248). Not sure when yours ends? See due dates by year end.
Gross receipts normally $50,000 or less? Gross receipts are everything you took in, before any expenses. "Normally" is an average over your first years or the last three (IRS). If the answer is no, you file a 990-EZ or 990 instead.
Has the organization ended? Answer yes only if it has terminated or is going out of business. That makes this e-Postcard your last.
Things that trip people up
- Characters. Text fields take only letters, numbers and hyphens, and no more than 35 characters. Periods, slashes and most special characters cause errors (Pub 5248).
- A parent's EIN. Chapters, booster clubs and parent groups sometimes use the national's or the school's. Use your own.
- A state number. The number on your sales-tax exemption certificate isn't your EIN.
- A recent name change. It must be on IRS records first.
Ready? How to file
When you have everything, follow the steps to file at irs.gov. It's free.