September 28, 2025

Form 990-N Filing Guide: What Small Nonprofits Need to Know

Form 990-N Filing Guide: What Small Nonprofits Need to

If your nonprofit organization is tax-exempt, staying compliant with IRS filing requirements is critical to maintaining your status. Commonly called the e-Postcard, Form 990-N is a simple annual filing for smaller nonprofits—but skipping it can lead to automatic loss of tax-exempt status.

At Welgaard CPAs & Advisors, we work with nonprofit organizations every day to ensure compliance with IRS regulations. This blog explains what Form 990-N is, who must file, how to file online, and key deadlines—plus tips to avoid costly mistakes.

What Is Form 990-N (e-Postcard)?

Form 990-N is the IRS’s simplest annual filing for small tax-exempt organizations. It’s filed electronically and serves as a confirmation that your nonprofit is active and still eligible for tax-exempt status under Section 501(c).

Unlike the full Form 990 or Form 990-EZ, the 990-N requires minimal information and is free to file through the IRS website.

Who Must File Form 990-N?

Your organization must file Form 990-N if:

  • You are recognized as a tax-exempt organization under Section 501(c),
  • Your gross receipts average $50,000 or less for the preceding 3 tax years, and
  • You are not required to file Form 990 or 990-EZ.

If you fail to file Form 990-N for three consecutive years, your nonprofit’s tax-exempt status will be automatically revoked by the IRS.

Form 990-N Filing Requirements

To complete the IRS e-Postcard, you’ll need:

  • Organization’s legal name (and any DBA names)
  • Employer Identification Number (EIN)
  • Current mailing address
  • Tax year
  • Confirmation that gross receipts average $50,000 or less for the preceding 3 tax years
  • Name and address of a principal officer

Form 990-N Filing Deadline

The Form 990-N due date is the 15th day of the 5th month after your fiscal year ends.
For example:

  • Example: If your fiscal year ends December 31, your filing deadline is May 15.

How to File Form 990-N Online

  • You must file electronically through the IRS Form 990-N Electronic Filing system by using your Login.gov or ID.me account.
  • There is no paper filing option for the e-Postcard.
  • Once submitted, you will receive IRS confirmation by email.

Why Nonprofits Should Never Miss Filing

Failing to file Form 990-N can result in:

  • Automatic revocation of tax-exempt status (after 3 consecutive missed years).
  • Reapplication with IRS and a user fee.
  • Loss of donor confidence and eligibility for grants.

Need Help Filing Form 990-N?

At Welgaard, we make nonprofit compliance simple. Whether you need assistance filing Form 990-N, preparing a full Form 990 or 990-EZ, or managing your bookkeeping and tax planning, our experienced team is here to help.

Contact us today to ensure your nonprofit stays in good standing with the IRS.