Form 990-N filing problems

First check the number. An EIN has nine digits, and it's the organization's own, never a parent organization's. If it's right, the IRS says they may not have your organization listed as a tax-exempt organization, usually because its application for exemption is still pending or it never applied.

Either way, the fix is the same. An officer of the organization contacts the IRS and asks for the organization to be set up to file Form 990-N; the IRS Form 990-N FAQs: how to file say how. The IRS says to allow six weeks for their records to update before filing. If that pushes the notice past its due date, there's no penalty, as explained below.

Organizations that never had to apply, such as a 501(c)(3) whose gross receipts are normally $5,000 or less, or a group exempt under another section such as 501(c)(7), still file Form 990-N and ask the IRS the same way. A subordinate in a group exemption that isn't on its parent's annual list can't file until the parent asks the IRS to add it, which the IRS says also takes six weeks.

The same records are behind every Form 990-N, wherever you file it. Our sign-up checks your EIN against the IRS's list of exempt organizations, and if yours isn't there yet, email support@fast-file-exempt.com and we can set up your account. The notice itself still has to wait until the IRS has set the organization up to file.

The IRS requires a Login.gov or ID.me account to submit Form 990-N through their own system, and says to use the same email address that is associated with your IRS account. Creating an ID.me account takes an email address and multi-factor authentication, and the IRS says to check your spam folder for their messages.

When sign-in or filing fails, the IRS's own troubleshooting list is short: don't use a smartphone or tablet, close other browser windows, use only letters, numbers and hyphens in text fields and keep them to 35 characters, then sign out, restart your computer and try again.

If it still fails, the IRS says to contact them, and a representative will file your Form 990-N information. Their steps are in the IRS Form 990-N FAQs: how to file and the IRS Form 990-N user guide (PDF).

You can't. The IRS says the e-Postcard can't be filed until after the end of your tax year. A calendar-year organization can file from January 1; an organization with a June 30 year end can file from July 1. The IRS works out which year you're filing for from the first day of the tax year.

The notice is then due by the 15th day of the 5th month after the year end, May 15 for a calendar year, moved to the next business day when it falls on a weekend or legal holiday. The deadlines guide lists the date for each year end. If you're not sure what your tax year is, the IRS says to look at the bylaws, the exemption application or determination letter, the Form SS-4 that got the EIN, or a past return.

There is no extension for Form 990-N. The IRS says Form 8868 can't be filed to extend its due date; it extends Forms 990, 990-EZ and 990-PF, among others. The e-Postcard asks for eight items, so the usual answer is to file it as soon as the year has ended.

The IRS charges no penalty for a late Form 990-N, and says to submit it even if it's late. If they don't receive it by the due date, they may send a reminder to the address on file.

The risk is the three-year rule. An organization that doesn't file a required Form 990, 990-EZ or 990-N for three consecutive years automatically loses its tax-exempt status, effective on the due date of the third missed year. The IRS can't undo a correct automatic revocation, and the organization has to apply for exemption again to get it back. The late filing penalties guide covers the rule.

One year late, or two, is recoverable: file the current notice, and file the missed year if you still can (see below). The third missed due date is the one that ends the exemption.

The IRS's own system takes only the current year. Their FAQ says: "You can file Form 990-N for a prior year through one of our approved e-file service providers. However, you cannot file Form 990-N (e-Postcard) for a prior year through the link on our site to the filing system." Once a later tax year has ended, their system offers that year only.

We currently file the tax year 2025 Form 990-N. We don't file earlier years. For another year, use the IRS list of approved e-file providers to find a provider that offers it.

If the organization's exemption has already been revoked, the missed notices work differently. Under the IRS's streamlined retroactive reinstatement, an organization that was eligible for Form 990-N or 990-EZ for the three missed years and applies within 15 months doesn't have to file a prior-year 990-N for any year it was eligible for one.

The IRS doesn't send an email when a Form 990-N is accepted or rejected. If you filed through their system, sign in and open the "Manage Form 990-N Submission" page. Each notice shows as accepted or rejected, and a rejected one has a submission ID link with the reason. A notice can't be amended once it's accepted; the IRS says to correct the information on the next year's notice.

For any year, wherever it was filed, use the IRS Tax Exempt Organization Search. Choose the "Form 990-N (e-Postcard)" database and search by EIN, with or without the dash, or by name. The IRS says to allow up to four weeks for a new filing to appear. The same tool has the auto-revocation list, so you can check that too.

Our nonprofit lookup shows the latest Form 990-N the IRS has published for an organization, with its tax period, alongside the IRS's index of its e-filed returns. Earlier notices are in the IRS tool.