Who can file Form 990-N
A tax-exempt organization whose gross receipts are normally $50,000 or less can generally file Form 990-N, the e-Postcard, a short electronic notice, instead of a full annual return. Private foundations and most supporting organizations can't. This guide explains the receipts test, what the notice asks for, when it's due and where to file it free.
Written for tax year 2025 returns · Updated October 26, 2026
Who can file it
Form 990-N is for organizations whose gross receipts are normally $50,000 or less. "Normally" is a lookback test, and the IRS relaxes it for young organizations:
| Organization age | Gross receipts | How it’s measured |
|---|---|---|
| In its first tax year | $75,000 or less | Received or pledged during that year |
| One to three years old | $60,000 or less | Averaged over its first two tax years |
| Three years or older | $50,000 or less | Averaged over this tax year and the two before it |
Some organizations can't use the e-Postcard even when they're under those limits. Private foundations generally file Form 990-PF, and most supporting organizations must file a 990 or 990-EZ. An eligible organization can also choose to file the longer 990 or 990-EZ instead.
What it asks for
You won't need financial statements or a PDF. The notice asks for:
- Identification
- Employer Identification Number (EIN) and the tax year
- Names
- Legal name and mailing address, plus any other names the organization uses
- Principal officer
- Name and address
- Website
- The organization’s web address, if it has one
- Receipts confirmation
- Confirmation that gross receipts are normally $50,000 or less
- Termination
- A statement that the organization is going out of business, if it is
Where to file it free
You can file Form 990-N with the IRS free, through their own e-Postcard system. Their sign-in steps can change, so follow their current instructions: IRS: how to file Form 990-N. If their system won't take your EIN or your sign-in, see Form 990-N filing problems.
Fast File Exempt files it free as well. You don't need a payment card or a paid return. We file the tax year 2025 notice, including for organizations and principal officers with foreign addresses. How filing Form 990-N with us works.
Deadline, extensions and late filing
The e-Postcard is generally due on the 15th day of the 5th month after the tax year ends. For a calendar-year organization that's May 15, moved to the next business day if it falls on a weekend or legal holiday. See the filing deadlines guide for other year-ends. You can't get an extension, because Form 8868 doesn't apply to the 990-N.
The IRS charges no monetary penalty for a late e-Postcard. A missed year still counts toward automatic revocation. After three consecutive years without a filing, the organization's tax-exempt status ends by law. If you think a year may have been missed, check the organization's filing history.
Questions
Who can file Form 990-N?
Form 990-N is for eligible organizations whose gross receipts are normally $50,000 or less. The test takes the organization's age into account, with different thresholds for young organizations. Private foundations can't use it, and most supporting organizations must file Form 990 or 990-EZ.
What information do I need for Form 990-N?
You need the organization's EIN, tax year, legal name and mailing address, any other names it uses, the principal officer's name and address, and its website if it has one. You also confirm that gross receipts are normally $50,000 or less, and report termination if the organization is going out of business. The e-Postcard doesn't ask for financial statements.
What happens if I file Form 990-N late?
There's no monetary penalty for a late Form 990-N, but a missed filing counts toward automatic revocation. If the organization doesn't file for three consecutive tax years, it loses its tax-exempt status. Form 990-N has no filing extension.
Is Form 990-N free?
Yes. The IRS charges no filing fee for Form 990-N, and Fast File Exempt files it free too. The e-Postcard is the annual electronic notice for eligible small organizations. You don't file a full return or financial statements with it.
Guides
- Form 990-N, 990-EZ or 990: which to fileThe three tests, what "normally $50,000" means, who must file Form 990 regardless, and who doesn't file at all.
- Form 990 for PTAs, PTOs and booster clubsWhether a unit under a state group exemption files its own return, which form, the July–June deadline, and the treasurer handover.
- Private foundation filing requirementsForm 990-PF, its deadline and extension, and the separate returns a foundation may owe.
- Form 990-N filing problemsEIN not in IRS records, IRS sign-in, filing too early, late and prior-year notices, and checking a past filing.
- Form 990 filing deadlinesThe general due date for each tax-year end, and how weekends and holidays move it.
- Form 8868 extensionsWhen Form 8868 extends an annual return, and why tax is still due on the original date.
- Late filing penaltiesThe daily penalty for a late return, reasonable cause, and the three-year revocation rule.