Filing deadlines
Is there an extension for Form 990-N? No. Here's what to do instead
There's no extension for Form 990-N. Form 8868, which extends other 990 returns by six months, can't be used for the e-Postcard. The good news: there's no penalty for filing an e-Postcard late, and it takes only eight basic items. File as soon as you can, and don't let it run to three missed years.
Why can't the 990-N be extended?
The IRS says it plainly: "Form 8868 cannot be filed to extend the due date of a Form 990-N" (IRS). Form 8868 grants a six-month extension for other returns, including Form 990 and 990-EZ. The e-Postcard isn't on its list.
What should we do instead?
- File now if you can. The e-Postcard asks for eight basic items, such as your EIN, tax year, legal name, address and a principal officer. See the checklist.
- If you can't file by the due date, file as soon after as you can. There's no penalty for a late e-Postcard (IRS).
- Don't let it run. Three missed years in a row end tax-exempt status automatically, on the third year's due date (26 U.S.C. §6033(j)).
Stuck on something specific?
- Can't sign in: see 990-N login help.
- The IRS doesn't recognize your EIN: see EIN not found.
- It was rejected: see 990-N rejected.
When is ours due?
The 15th day of the 5th month after your tax year ends, moved to the next business day if that's a weekend or holiday (IRS). Two examples:
- Year ends December 31: tax year 2026 is due Monday, May 17, 2027.
- Year ends June 30: tax year 2025 is due Monday, November 16, 2026.
Other year ends: see due dates by fiscal year end.
What if we file a 990-EZ instead?
A 990-EZ can be extended six months with Form 8868 (IRS). An organization that's eligible for the e-Postcard may choose to file a complete 990-EZ instead. But the 990-EZ is a much longer financial return, it must be complete, and it can carry late-filing penalties that the e-Postcard doesn't (IRS). For most small groups, filing the e-Postcard a little late is simpler than filing a 990-EZ on time.
If your gross receipts are normally over $50,000, the 990-EZ (or 990) is your required return anyway, and Form 8868 applies. See 990-N vs 990-EZ.