How to file

How to file Form 990-N (free, at irs.gov)

You can file Form 990-N free at irs.gov in about six steps:

1. Sign in with Login.gov or ID.me.
2. Choose "Exempt Organization", or "Preparer" if you file for several groups.
3. Add your EIN.
4. Enter the tax year and the organization's details.
5. Add the principal officer.
6. Submit.

Then check back for "Accepted". You'll need a computer, not a phone or tablet.

What you need before you start

Have your organization's eight basic items ready, including your EIN, your tax year and a principal officer's name and address. See the 990-N checklist. You'll also need:

• A Login.gov or ID.me account in your own name. You can create one during sign-in.
• A computer. The IRS says not to use a smartphone or tablet (IRS).

There's no fee, no paper form and no software to buy (IRS).

How to file 990-N, step by step

These steps follow the IRS user guide, Publication 5248. The words in bold are what you'll see on screen.

1. Open the filing system. On the IRS's Form 990-N page, click Submit Form 990-N (e-Postcard).
2. Sign in. Use Login.gov or ID.me, or create an account. If you already have an IRS account, use the same email address (IRS). Stuck? See 990-N login help.
3. Set up your profile. Choose Manage e-Postcard Profile and pick a User Type:
   • Exempt Organization: you're filing for one group.
   • Preparer: you help several groups. The guide says this lets you "add as many organizations as you wish".
4. Add your EIN. Enter it, click Add EIN, then Create New Filing, and select the EIN from the list.
5. Organization Details. Enter the tax year. For a fiscal year, the IRS labels the year by the date it began (Pub 5248). Then answer two questions:
   • Has your organization terminated or gone out of business?
   • Are your gross receipts normally $50,000 or less?
6. Contact Information. Enter the principal officer and the address. Choose Save Filing to finish later, or Submit Filing when everything's in.
7. Print the confirmation page now. The status will show Pending. Once you leave this page you can't print it again (Pub 5248).
8. Check the result. Go to Manage Form 990-N Submissions. After about seven minutes, refresh the page and use Get Updated Status. It will say Accepted or Rejected.

After you submit

• No email. The IRS doesn't email you either way. The status is only in the system (IRS).
• Rejected? Click the Submission ID for the reason. See 990-N rejected.
• Proof of filing. Accepted e-Postcards appear in the IRS's Tax Exempt Organization Search within up to four weeks, and you can print that listing for your records (IRS).
• Made a mistake? You can't amend a 990-N. Correct it on next year's (IRS).

Common problems

• Errors when you type. Text fields take only letters, numbers and hyphens, up to 35 characters. Periods, slashes and most special characters cause errors. Enter your website starting "www.", not "http://" (Pub 5248).
• The system doesn't recognize your EIN. See EIN not found.
• The status says something other than Pending, Accepted or Rejected. Call IRS Customer Account Services at 877-829-5500 (Pub 5248).
• The year you need isn't offered. The IRS site only files your most recent year. See filing for earlier years.

Other ways to file

You can also file through an IRS-approved e-file provider, which sends the e-Postcard to the IRS for you, for a fee. It's the only way to file a prior year. For this year's 990-N the IRS route above is free, and for most groups it's all you need. We compare the options and prices in filing for earlier years.

Sources

• IRS, Publication 5248, Form 990-N Electronic Filing System User Guide (Rev. 8-2023)
• IRS, Annual electronic filing requirement for small exempt organizations
• IRS, Form 990-N FAQs: How to file
• IRS, Form 990-N FAQs: After you file