How to File Form 990-N (e-Postcard): Step-by-Step Guide for 2026
Learn how to file Form 990-N online in 2026: where to file on IRS.gov, the Login.gov or ID.me sign-in, the 8 details you need, and mistakes to avoid.
Introduction
If your nonprofit is small, the IRS asks for very little each year: a short online notice called the Form 990-N, or e-Postcard. It takes only a few minutes, but many treasurers get stuck at the new sign-in step or file for the wrong year.
This guide explains how to file Form 990-N online in 2026, what you need before you start, how to catch up on prior years, and the mistakes that cause rejections.
Quick answer: To file Form 990-N, sign in to the IRS e-Postcard system with a Login.gov or ID.me account, enter your organization's EIN, choose the tax year, confirm your gross receipts are normally $50,000 or less, and submit. Filing directly with the IRS is free. The e-Postcard is due by the 15th day of the 5th month after your tax year ends (May 15 for calendar-year organizations).
What Is Form 990-N?
Form 990-N is an annual electronic notice that small tax-exempt organizations file with the IRS. It isn't a full tax return. It simply confirms that your organization still exists, where it's located, and that its gross receipts are still small.
Who can file Form 990-N
Most tax-exempt organizations whose annual gross receipts are normally $50,000 or less can file the e-Postcard instead of Form 990 or 990-EZ. "Normally" generally looks at an average over recent years, not just one year.
Who can't file it
Organizations whose gross receipts are normally more than $50,000
Private foundations, which must file Form 990-PF every year at any size
Certain other organizations the IRS lists as ineligible, even if they're small
Subordinate organizations included in a parent organization's group return, since the group return covers them
Form 990 vs Form 990-N: what's the difference?
Organizations in between usually file Form 990-EZ.
What You Need Before You File
The IRS asks for only eight pieces of information. Gather them first and the filing takes minutes.
You'll also need a Login.gov or ID.me account and a desktop or laptop computer. The IRS advises against filing the e-Postcard on a smartphone or tablet.
How to File Form 990-N Online: Step by Step
Filing Form 990-N directly with the IRS is free. Here's the process from start to finish.
Wait until your tax year ends. The IRS doesn't accept an e-Postcard before the tax year closes. A calendar-year organization can file for 2026 starting January 1, 2027.
Create or sign in to your Login.gov or ID.me account. The IRS now requires one of these to submit Form 990-N. The old EIN-based login ID and password no longer apply. Use the same email address you use for your IRS account.
Open the IRS e-Postcard page. This is where you file Form 990-N on the IRS website: go to IRS.gov, open the Charities and Nonprofits section, find the Form 990-N (e-Postcard) page, and choose the option to submit. The e-Postcard can only be filed electronically; there's no paper version.
Start a new e-Postcard for your organization. Follow the prompts and enter your EIN so the system can find your organization.
Select the tax year. Choose the tax year you're filing for. The IRS site only accepts the most recent tax year.
Enter and review your details. Confirm your legal name, mailing address, other names, principal officer, and website, then confirm that gross receipts are normally $50,000 or less.
Submit and save your confirmation. After you submit, check the filing status and keep a copy of the acceptance for your records.
If the IRS can't find your EIN or shows the wrong filing requirement, the system may not let you file the e-Postcard. In that case, contact IRS Tax Exempt and Government Entities Customer Account Services before trying again.
Tip for treasurers: write down which board member owns the Login.gov or ID.me account used for filing. When officers change, the next treasurer will need their own sign-in.
Missed a Year? Filing a Late or Prior-Year 990-N
Missed a year or two? The IRS tells organizations to submit the e-Postcard even if it's late, and there's no IRS penalty for a late 990-N.
To catch up:
List every missing year. Check your records or search your organization on the IRS Tax Exempt Organization Search tool.
File each year separately. The IRS website only accepts the most recent tax year, so older years must be filed through an IRS-approved e-file service provider.
Confirm eligibility for each year. If gross receipts were normally above $50,000 in a given year, that year needs Form 990-EZ or Form 990 instead.
Save every confirmation. Keep proof for each year you file.
Watch the three-year rule. If an organization doesn't file for three consecutive years, its tax-exempt status is automatically revoked, effective on the due date of the third missed return. Late e-Postcards filed after that point don't restore exempt status on their own. Read our 990-N late filing penalty guide for the full catch-up process and what to do next.
Can You File Form 990-N Yourself or Do You Need a Service?
Most small nonprofits can file the e-Postcard themselves. A service makes sense when the sign-in, missed years, or IRS errors are getting in the way.
| Option | Cost | Best for |
|---|---|---|
| File directly on IRS.gov | Free | Treasurers comfortable setting up Login.gov or ID.me |
| E-file software | Small fee (varies) | Filers who want reminders and status alerts |
| Done-for-you service | Flat fee | Organizations catching up on prior years, fixing errors, or short on time |
Common Form 990-N Filing Mistakes
Filing before the tax year ends. The system won't accept it early.
Choosing the wrong tax year. Double-check your calendar or fiscal year dates before you submit.
Using an old login. The previous EIN-based login no longer works. You need Login.gov or ID.me.
Filing on a phone or tablet. Use a desktop or laptop instead.
Ignoring the $50,000 test. If receipts grew, you may need Form 990-EZ.
Not saving the confirmation. Without it, proving you filed is harder later.
Skipping a quiet year. Even with little or no activity, the e-Postcard is still due.
Frequently Asked Questions
What is Form 990-N (e-Postcard)?
Form 990-N, also called the e-Postcard, is an annual electronic notice for small tax-exempt organizations with gross receipts normally $50,000 or less. It confirms the organization still exists and shares basic contact details with the IRS.
Is filing Form 990-N with the IRS free?
Yes. Filing directly with the IRS is free. Some organizations choose a paid service if they want help with sign-in, catching up on prior years, or fixing errors.
When is the IRS 990-N due date?
It's due by the 15th day of the 5th month after your tax year ends. For calendar-year organizations, that's May 15. If the date falls on a weekend or holiday, it moves to the next business day.
Do I need Login.gov or ID.me to file the IRS 990-N e-Postcard?
Yes. The IRS requires a Login.gov or ID.me account to submit Form 990-N. Use the email address linked to your IRS account.
Where do I file Form 990-N on the IRS website?
Go to IRS.gov, open the Charities and Nonprofits section, and find the Form 990-N (e-Postcard) page. From there, sign in with Login.gov or ID.me to submit. The IRS site only accepts the most recent tax year.
Can Form 990-N be filed electronically or on paper?
Form 990-N can only be filed electronically. There's no paper version, so you file online through IRS.gov or, for prior years, through an IRS-approved e-file provider.
Is a 990-N the same as a 501(c)(3)?
No. 501(c)(3) is a tax-exempt status the IRS grants to an organization. Form 990-N is an annual filing that many small 501(c)(3) and other exempt organizations submit to meet their yearly IRS filing requirement.
Is Form 990-N information public?
Yes. The basic details you submit, such as your organization's name, address, principal officer, and website, are available to the public through the IRS Tax Exempt Organization Search tool.
How do I file Form 990-N myself?
Most small nonprofits can file the e-Postcard themselves on IRS.gov in a few minutes. You only need a Login.gov or ID.me account, your EIN, and the eight basic details listed above.
How do I know if my Form 990-N was accepted?
After you submit, check your submission status in the IRS e-Postcard system and save a copy of the acceptance. Accepted filings can take some time to appear in the IRS Tax Exempt Organization Search tool.
Conclusion
Filing Form 990-N is one of the simplest IRS tasks a nonprofit has. Set up your Login.gov or ID.me account, gather the eight details, pick the right tax year, and file after your year ends. If you've missed a year, catch up now, before the three-year rule puts your tax-exempt status at risk.
Prefer to have it handled for you? If the new sign-in, prior-year filings, or IRS errors are slowing you down, Form990Series prepares and files your e-Postcard with IRS Enrolled Agent oversight for a flat $149.
