Will I need to purchase a computer and software to file the e-Postcard?.
The IRS is developing an electronic filing system for the e-Postcard, and will publicize the filing procedures when the system is completed and ready for use.
Form 990-N, also known as the e-Postcard, must be filed electronically.
In addition, this filing requirement does not apply to churches, their integrated auxiliaries, and conventions or associations of churches.Ģ. With the enactment of the Pension Protection Act of 2006, these small tax-exempt organizations will now be required to file an electronic Form 990-N with the IRS annually Exceptions to this requirement include organizations who are included in a group return, private foundations required to file Form 990-PF, and section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ. Small tax-exempt organizations whose gross receipts are normally $50,000 or less are not required to file Form 990 or Form 990-EZ, Return of Organization Exempt From Income Tax. This filing requirement applies to tax periods beginning after December 31, 2006.
Beginning in 2008, small tax-exempt organizations, who previously were not required to file a return, may be required to file an annual electronic notice, Form 990-N, Electronic Notice (e- Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ.
Is there a new filing requirement for small tax-exempt organizations? Link to article on IRS website: Annual Electronic Filing Requirement for Small Exempt Organizations - Form 990-N (e-Postcard)ġ. IRS Annual Electronic Notice - 990-N FAQs
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