Filing Instructions of
Form 990-N For Small Tax Exempt Organizations

Accounting Periods Of Form 990-N (e-Postcard)

There are three accounting periods:

• Calendar Year
  The calendar year accounting period starts on January 1 and ends on December 31.
• Fiscal Year
  The fiscal year of an organization consists of twelve consecutive months ending on the last day of any month, except December

What Are The Information Needed To File e-Postcard?

It is easy to complete and e-file Form 990-N. All you need is the below-given information-:

• EIN (Employer Identification Number) – This is the Federal Tax Identification number which is used for identifying the business.
• Tax Year – Here it refers to the tax year of the organization which is usually 12 consecutive months. It can either be a fiscal year or calendar year.
• Legal Name & Address – The legal name and address of the organization which appears in the articles of incorporation or similar documents.
• Various Names Of The Organization (If Applicable) - If the organization uses other names or referred to as a whole i.e. the DBA (Doing Business As) names.
• Organization Website (If Applicable).
• Confirmation If Gross Receipts Of The Organization is $50,000 Or Less.
• Name & Address of The Principal Officer – This usually consists of the details of the vice president, president, treasurer or secretary who are specified in the bylaws of the organization.
• Written Statement If Organization Is Going Out of Business.

Learn more about 501(c)(3) reporting requirements.

If You Are filing 990-N for First time, you need to follow the below steps

• Create an free account with Tax Bandits.
• Add the basic organization details.
• Review, make the payment and then transmit directly to the IRS.

Can I Amend my 990-N Return?

You can’t apply an amended e-Postcard. All you can do is make the necessary corrections or update the information when you are filing the next e-Postcard in subsequent years.

Is It Possible For The General Public To View The e-Postcard Return?

Yes, it is possible for the public to search for the organization which has filed Form 990-N and even view the filing details with the Tax Exempt Organization search tool available on the IRS website.

What Happens If I file e-Postcard Late?

The IRS will send a reminder notice if you don’t file your e-Postcard on time, but you won’t have to pay a penalty for late filing. But, if your organization fails to file the Form 990-N for three consecutive years, then it will automatically lose the tax-exempt status.

Checking Tax-Exempt Status Online

The IRS publishes the list of organizations who have automatically lost their tax-exempt status due to the failure to file their annual reports for three consecutive years. These organizations have the option to apply for reinstatement of their tax-exempt status and even make payment for appropriate user fee.

Also, IRS has launched a mobile-friendly and enhanced search tool called TEOS (Tax Exempt Organization Search). This tool provides the best way and access for accessing the publicly available information related to tax exempt organizations. In this tool, user can get the key information related to federal nonprofit tax filing and status of the tax-exempt organization, which even includes those organizations who have their federal tax-exempt status automatically revoked.

Why Use Tax 990 To File Your e-Postcard?

Tax 990 is one of the leading and trusted IRS authorized e-file providers for 990-N. We are one of the top of the e-file provider in the nonprofit & tax exempt organization industry & even provide the complete solution for filing the Form 990-N online. We have one of the easy-to-use interfaces which are not only intuitive but even comprehensive for e-filing the Form 990-N quickly and effortlessly. We use the best and advanced technology and methodologies to make sure that the 501(c)(3) tax filing process is secure and safe.

You have the option to view the filing history of the organization. With Tax 990 you can immediately check your 990-N return status as soon as you transmitted it to the IRS.

Even if the IRS rejects your 990-N, our application will find out the errors and make the necessary corrections and then re-transmit the form at no extra cost. Also, Tax 990 provides step-by-step filing assistance as well as free 24/7 email support. For more details please visit epostcard.tax990.com.