What This Notice Means

Your organization may be required to file an annual electronic notice called the e-Postcard, Form 990-N. This notice is a reminder of that requirement.

What to Do

If your organization hasn't filed its annual information return or e-Postcard, file as soon as possible.

Who Can File Form 990-N

  • A tax-exempt organization, other than a private foundation, political organization, or foreign organization, whose gross receipts are normally $50,000 or less.
  • A section 509(a)(3) supporting organization of a religious organization whose gross receipts are normally $5,000 or less.

If your organization is larger than these limits, the e-Postcard isn't the right filing. You'll need Form 990 or Form 990-EZ instead.

How to File

  • Go to IRS.gov/990n.
  • Select the link to submit Form 990-N (e-Postcard).
  • Sign in, or create an ID.me account, to file.

Form 990-N is filed online only. Keep a copy of your confirmation. The e-Postcard is an annual filing, not a one-time registration, so file it every year your organization qualifies.

Why This Matters

Small organizations often skip the e-Postcard because it seems minor. It isn't. An organization that fails to file a required annual return or notice for three consecutive years automatically loses its tax-exempt status. Filing the e-Postcard takes minutes. Getting exemption reinstated takes far longer.

More Information

  • Publication 557, Tax-Exempt Status for Your Organization.
  • Publication 4839, Annual Form 990 Filing Requirements for Tax-Exempt Organizations.

If you received a CP299 notice and your organization has missed several years of filings, call us at (813) 229-7100.