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Form 990-N (e-Postcard): Who Can File, the $50,000 Test and How to Submit It
Last updated: October 17, 2026 · Independent guide · We do not sell rankings or coverage.
Form 990-N, the e-Postcard, is the short annual electronic notice small tax-exempt organizations file instead of Form 990 or 990-EZ. You can file the 990-N e-Postcard if your organization’s annual gross receipts are normally $50,000 or less and you are not an excluded type, such as a private foundation. It asks for eight basic items, is filed electronically on IRS.gov and is due by the 15th day of the fifth month after your tax year ends, which is May 15 for calendar-year groups. If you miss three years in a row, your organization loses its tax-exempt status automatically.
The rule in brief
- Who it applies to: Small tax-exempt organizations with an annual reporting requirement, such as PTAs, PTOs and booster clubs that are not covered by a parent’s group return.
- Threshold: Gross receipts normally $50,000 or less. For established groups, this is a three-year average.
- What you report: Eight basic items. No dollar amounts.
- Key dates: Due on the 15th day of the fifth month after year end (May 15 for a December 31 year end; November 15 for a June 30 year end). No extension.
- Consequence of not filing: No late-filing penalty, but three consecutive missed years trigger automatic revocation of exempt status.
- Official source: IRS, Form 990-N (e-Postcard) page, last updated October 9, 2026. Rule checked October 17, 2026.
What the e-Postcard asks for
The IRS describes the 990-N as requiring “eight items of basic information” (IRS, October 9, 2026). None of them is a financial figure. You confirm that receipts are under the threshold without entering the number, so the calculation is your responsibility.
| # | Data item | Where a treasurer usually finds it |
|---|---|---|
| 1 | Employer identification number (EIN) | Determination letter or EIN letter |
| 2 | Tax year, and whether it is a calendar or fiscal year | Bylaws or a prior return |
| 3 | Legal name and mailing address | Determination letter |
| 4 | Any other names the organization uses | Flyers or bank account, if different |
| 5 | Name and address of a principal officer | Current president or treasurer |
| 6 | Website address, if any | Your site or school page |
| 7 | Confirmation that annual gross receipts are normally $50,000 or less | Your three-year calculation (below) |
| 8 | If applicable, a statement that the organization has terminated or is terminating | Dissolution minutes |
Some PTAs and booster clubs use a July 1 to June 30 fiscal year, so confirm your tax year in the documents the IRS lists, such as the bylaws or a prior return (IRS, June 28, 2026).
The $50,000 “normally” test
The IRS defines gross receipts as the total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses (IRS, June 28, 2026). “Normally” depends on how old your organization is (IRS, June 28, 2026):
- One year old or less: you received, or donors pledged, $75,000 or less during your first tax year.
- Between one and three years old: you averaged $60,000 or less in gross receipts during each of your first two tax years.
- At least three years old: you averaged $50,000 or less over the immediately preceding three tax years, including the year you are filing for.
Illustration (constructed figures): A booster club with a calendar tax year records gross receipts of $41,200 in 2023, $58,900 in 2024 and $47,600 in 2025. The three-year total is $147,700, and the average is $49,233. The club can file the 990-N for 2025 even though 2024 was over $50,000. If 2026 reaches $62,000, the 2024 to 2026 average is $56,167 and the club must file Form 990-EZ or 990.
How to pull the gross receipts figure from your books
If your books record fundraisers or sales at their net result, your income statement understates gross receipts. The Form 990-EZ instructions give the add-back logic: “Add lines 5b, 6c, and 7b to line 9 to determine gross receipts” (IRS, Instructions for Form 990-EZ (2025), no date shown). Those lines are the cost of assets sold, the direct expenses of special events and the cost of goods sold. You start with total revenue and add back anything netted against it.
- Run the income statement for the full tax year. In software this is the profit and loss report or statement of activities.
- Find netted fundraisers. A fun run recorded as $3,000 net after $2,000 of costs counts as $5,000.
- Find netted sales. Spirit wear and concessions count at the full sales price.
- Add back asset sales at the full proceeds. If you sold old sound equipment for $600, the $600 counts.
- Include everything else: dues, donations, grants, sponsorships and interest.
- Repeat for the two prior years and compute the average.
| Line on the treasurer’s report (illustration) | Recorded in books | Add back | Gross receipts |
|---|---|---|---|
| Membership dues | $4,500 | $0 | $4,500 |
| Donations and sponsorships | $12,800 | $0 | $12,800 |
| Fun run, recorded net | $3,000 | $2,000 event expenses | $5,000 |
| Spirit wear, recorded as margin | $2,400 | $5,600 cost of goods | $8,000 |
| Sale of old equipment | $600 | $0 | $600 |
| Total | $23,300 | $7,600 | $30,900 |
Money that passes through your account for someone else is a gray area. California State PTA guidance says gross receipts exclude “Funds Not Belonging to the Unit” but does not define the term on its page (California State PTA toolkit, no date shown). If you collect money on behalf of another body, ask your state PTA or a tax adviser and document the answer.
Who cannot file the 990-N
Some organizations must file a different form even if their receipts are small (IRS, June 28, 2026):
- Organizations with gross receipts normally over $50,000, which file Form 990-EZ or Form 990.
- Private foundations, which file Form 990-PF.
- Most section 509(a)(3) supporting organizations and section 527 political organizations that must file an annual return.
- Specialized types such as 501(d) religious and apostolic organizations, 529 qualified tuition programs and 4947(a) trusts.
Subordinate units included in a parent’s group return do not file their own 990-N. A subordinate that is not included in the group return, and that normally has $50,000 or less in receipts, must file it. If the parent left your unit off its annual list, you cannot file until the parent asks the IRS to update its records, which takes about six weeks (IRS, June 28, 2026).
How to file: the IRS login and submission steps
Filing is electronic only, with no paper form, and the IRS says not to use a smartphone or tablet (IRS, October 9, 2026). The steps below follow the IRS user guide, Publication 5248 (Rev. 8-2023).
- Wait until your tax year has ended. Calendar-year groups can file from January 1.
- Sign in. On the IRS Form 990-N page, select Submit Form 990-N (e-Postcard), then sign in or create an account with Login.gov or ID.me (IRS, October 9, 2026).
- Set up the profile. Select MANAGE E-POSTCARD PROFILE and choose Exempt Organization as the user type if you file only for your own group, or Preparer if you file for several.
- Add the EIN. Enter the EIN and select ADD EIN, then choose the EIN from the drop-down list and select CREATE NEW FILING.
- Complete the Organization Details and Contact Information pages. Text fields accept letters, numbers and hyphens only.
- Submit and print. Select SUBMIT FILING. Print the CONFIRMATION screen; you cannot print it later.
- Check the status. The IRS does not email an acceptance (IRS, July 6, 2026). Return to MANAGE FORM 990-N SUBMISSIONS after about seven minutes and select GET UPDATED STATUS. The status should move from Pending to Accepted or Rejected.
If the system rejects a correct EIN, an officer should call IRS Customer Account Services at 877-829-5500.
Deadlines, penalties and automatic revocation
The 990-N is due by the 15th day of the fifth month after the close of your tax year. If that day falls on a weekend or legal holiday, it moves to the next business day (IRS, June 28, 2026). Form 8868 cannot be used to extend it (IRS, June 28, 2026).
| Tax year ends | Standard due date | Next actual deadline |
|---|---|---|
| December 31 (calendar year) | May 15 | Monday, May 17, 2027 for tax year 2026 (May 15 is a Saturday) |
| June 30 (school year) | November 15 | Monday, November 16, 2026 for the year ended June 30, 2026 (November 15 is a Sunday) |
| August 31 | January 15 | Friday, January 15, 2027 for the year ended August 31, 2026 |
There is no penalty for filing the e-Postcard late. The IRS filing link on its site only allows the current year, so a prior-year e-Postcard must go through an approved e-file provider (IRS, June 28, 2026). For example, Tax990, which sells e-filing, lists the 990-N at $19.90 (Tax990, no date shown).
If your group fails to file a required 990-series return or notice for three consecutive years, it loses tax-exempt status, effective on the due date of the third missed filing (IRS, October 9, 2026). Reinstatement means reapplying and paying the user fee. Revenue Procedure 2014-11 allows a simplified retroactive reinstatement for first-time revoked groups eligible for the 990-EZ or 990-N that apply within 15 months (IRS, July 6, 2026).
Records you must keep
The IRS says an exempt organization must keep the books and records needed to show it complies with the tax rules, including records of activities, income received and expenses incurred, even if it files no return (IRS, June 28, 2026). For the e-Postcard, keep the bank statements and deposit records for each year in the three-year average, the add-back worksheet, and the printed confirmation and Accepted status for each filing.
What to set up in your books to comply
- Record fundraisers gross. Post event and sales income in full and the costs as expenses, never the net. A nonprofit chart of accounts with separate event revenue and expense accounts does this.
- Keep a three-year receipts schedule. One row per year shows when you are near the 990-EZ threshold. The jump from the e-Postcard to a full return is covered in our guide to Form 990 preparation from your accounting system.
- Put the deadline in a shared calendar. Record the due date and which email address holds the IRS login in the treasurer handover file, so a new treasurer does not miss a year.
- Choose tools a successor can pick up. If you need dual approvals and clean year-end reports, a small-organization accounting tool may serve you better than a spreadsheet. Our nonprofit accounting software guide compares options.
How we researched this
We read the current IRS pages on the 990-N, gross receipts, ineligible organizations, extensions, recordkeeping and revocation, plus Publication 5248. We checked every IRS page on October 17, 2026 and cite the “last reviewed or updated” date each one shows. We also reviewed the top-ranking pages for this term from e-file providers and CPA firms. None showed how to derive gross receipts from a small group’s books, so this guide adds that worksheet. The dollar figures in the examples are constructed for illustration.
Related guides
- Form 990 Schedule A: The Public Support Test Explained
- Nonprofit Budgeting Software: Program and Grant Budgets
Frequently asked questions
Does a PTA or booster club with under $50,000 have to file anything?
Yes, if it is a tax-exempt organization with an annual reporting requirement and is not included in a parent’s group return. Filing the 990-N each year meets that annual requirement and protects the group from automatic revocation.
Do I enter our income on the e-Postcard?
No. The form only asks you to confirm that gross receipts are normally $50,000 or less. You still need to calculate it from your books and keep the worksheet.
We went over $50,000 this year. Do we have to file Form 990-EZ?
Not necessarily. For a group at least three years old, the test averages the current and two prior years. If that average is $50,000 or less, you can still file the 990-N.
Is there a penalty for filing the 990-N late?
The IRS does not assess a late-filing penalty for the e-Postcard. Three missed years in a row still trigger automatic revocation.
Sources
- IRS, Form 990-N (e-Postcard) annual electronic filing requirement, last reviewed or updated October 9, 2026
- IRS, Gross receipts normally $50,000 or less, last reviewed or updated June 28, 2026
- IRS, Gross receipts defined, last reviewed or updated June 28, 2026
- IRS, Form 990-N (e-Postcard): Organizations not permitted to file, last reviewed or updated June 28, 2026
- IRS, Form 990-N FAQs: Who must file, last reviewed or updated June 28, 2026
- IRS, Form 990-N FAQs: When to file, last reviewed or updated June 28, 2026
- IRS, Form 990-N FAQs: How to file, last reviewed or updated July 6, 2026
- IRS, Publication 5248, Form 990-N (e-Postcard) User Guide, Rev. 8-2023
- IRS, Instructions for Form 990-EZ (2025), no date shown
- IRS, Extension of time to file exempt organization returns, last reviewed or updated June 28, 2026
- IRS, Automatic revocation: how to have your tax-exempt status reinstated, last reviewed or updated July 6, 2026
- IRS, Recordkeeping requirements for exempt organizations, last reviewed or updated June 28, 2026
- California State PTA, Gross Receipts, no date shown
- Tax990, Form 990-N e-Postcard (sells e-filing services), no date shown
Sherman Hsieh
Independent analysis of enterprise software — ERP, CRM and more
