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Exempt Organizations Annual Reporting Requirements - Annual Electronic Notice (Form 990-N): Frequently Asked Questions and Answers

The questions below relate to the requirement that small tax-exempt organizations file an annual electronic notice (Form 990-N, sometimes referred to as the e-Postcard).

  1. Who must file Form 990-N (e-Postcard)?
  2. When is the e-Postcard due? How often do I need to file?
  3. Can an organization file an e-Postcard for a prior year?
  4. Are there exceptions to the requirement to file Form 990-N (e-Postcard)?
  5. What organizations are ineligible to file the e-Postcard?
  6. Is a tax-exempt black lung benefit trust whose annual gross receipts are normally less than $50,000 required to file the e-Postcard?
  7. Does an organization whose gross receipts are normally $50,000 or less have to file the e-Postcard if its application for tax exemption is pending?
  8. Does my organization have to file the e-Postcard if it is a subordinate organization in a group exemption?
  9. Is an organization required to file an e-Postcard if it was not required to file an application for tax exemption?
  10. How do I file the e-Postcard?
  11. How much does it cost to file the e-Postcard?
  12. Do I need to purchase a computer and software to file the e-Postcard?
  13. Do I need an e-mail address to file the e-Postcard?
  14. How can I determine what my exempt organization's tax year is?
  15. Can I file the e-Postcard before the close of my tax year?
  16. What information do I need to provide on the e-Postcard?
  17. Why do I need to provide this information?
  18. Will I get a confirmation that I filed the e-Postcard?
  19. If my information changes or I make a mistake, can I amend the e-Postcard after submitting it to the IRS?
  20. How will the public get access to information on the e-Postcard?
  21. I received a letter from the IRS about the e-Postcard, but I am no longer with the organization and I am unable to forward the letter; what should I do?
  22. When my organization attempted to file the e-Postcard, it received an error message indicating that the EIN was incorrect. What should we do?
  23. What should I do if another organization filed an e-Postcard using my organization’s employer identification number?
  24. Can I file Form 990 or Form 990-EZ instead of the e-Postcard?
  25. What happens if I file the e-Postcard late?
  26. What happens if I fail to file the e-Postcard or Form 990 or Form 990-EZ?
  27. Can an organization have its tax-exempt status reinstated if it was revoked for failing to file for three consecutive years?
  28. Who should I contact if I’m having trouble with the e-Postcard website?
  29. How can I get the latest information about filing the e-Postcard (Form 990-N)?

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Page Last Reviewed or Updated: 2012-08-22