The Pension Protection Act of 2006 (PPA) changed the small non-profit filing requirements.  Non-profit organizations with gross receipts of $50,000 or less are now required to e-file Form 990-N, also known as the e-Postcard.  You must electronically file the non-profit organization e-Postcard because a paper form does not exist for this form.  This filing requirement applies to tax periods beginning after December 31, 2006.  Organizations required to file IRS Forms 990, 990-EZ, or 990-PF are not required to file Form 990-N.

To file Form 990-N:

1. Select General > Basic Data >Section 1 - General   
• Input in the line titled Type of return - Line 2 990-N by using the dropdown box
2. Calculate return

The e-Postcard requires you to provide the following information: 

1. Select General > Basic Data >Section 1 - General 
• Input Organization’s legal name –  Name of Organization - Line 1
• Input Organization’s mailing address –  Address - lines 6-10
• Input Organization’s employer identification number (EIN) – Employer ID number - Line 11
• Input Organization’s website address (if applicable) – Web site address - Line 16
• Input Organization’s annual tax period – Fiscal Year Dates - Lines 21 - 22
2. Select Section 2 - List of States and Other Information
• Input Gross receipts are normally not more than $50,000 or organization had no current year gross receipts - Line 2 (second column) input checkmark 
3. Select Section 4 - Other Names Used by the Organization (DBA) 
• Input Name - Lines 1 - 2
4. Calculate return
   

Note: In order for you to review the Form 990-N information, we provided a facsimile government form located in the Government Form Navigation.  You can tick mark or print the Form 990-N (e-Postcard) Summary for your review.


Note: According to the IRS website, if the non-profit fails to file the e-Postcard for three consecutive years, the IRS will revoke the organization’s tax-exempt status.