Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N) for Small Organizations: Late Filing
What happens if I file the e-Postcard late?
The IRS will send you a reminder notice if you do not file your e-Postcard on time, but you will not be assessed a penalty for late filing an e-Postcard. However, it is critical that you file within the three-year period described in Failure to File and Reinstating Exempt Status.
Page Last Reviewed or Updated: 2013-04-30
