Form 990-N Changes Announced

Richard Ruvelson

Most small tax-exempt organizations (including affiliates of larger organizations and excluding private foundations which are required to file Form 990-PF regardless of size) whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ.

  • Form 990-N must be completed and filed electronically. There is no paper form.
  • Form 990-N filers may choose to file a complete Form 990 or Form 990-EZ instead.

Form 990-N is due every year by the 15th day of the 5th month after the close of your tax year. You cannot file the e-Postcard until after your tax year ends. For example, if your tax year ended on December 31, the e-Postcard is due May 15 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.

This year Forms 990-N filed on or before February 28, 2016 must be filed on the same website as prior years. This website is hosted by the Urban Institute. Effective February 29, 2016, the IRS will begin hosting Form 990-N and all Form 990-N users (including users previously registered with Urban Institute) who file after February 28, 2016, will be required to register before completing the 990-N. All Form 990-N filers will be required to complete an online one-time registration with the IRS before completing Form 990-N. According to the IRS, in the unlikely event that technical issues delay implementation of the new Form 990-N submission process, systems are in place to prevent organizations from being penalized if their filing due dates occur before the system is in place. To avoid potential delays consider filing your 2015 return prior to February 29, 2016.

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