IRS Form 990-N Change Effective February 29, 2016

The Internal Revenue Service (IRS) has announced a change in how non-profit organizations annually file their IRS Form 990-N Electronic Notice (e-Postcard) for Tax Exempt Organizations that are not required to file IRS Form 990 or Form 990EZ. Typically, small non-profit organizations whose annual gross receipts are less than $50,000 are required to submit IRS Form 990-N.

Previously these filings were completed online though the Urban Institute at http://epostcard.form990.org. This website will continue to accept filings on or before February 28, 2016. If you file on the current site by this deadline, you will not be required to register for the new Form 990 submission process at IRS.gov until you file your tax year 2016 Form 990-N in 2017.

On or after February 29, 2016, IRS.gov will host Form 990-N. All Form 990-N users (including users previously registered with the Urban Institute) will be required on or after this date to register online on the IRS website before completing the 990-N form.

This will be a one-time registration only and your organization will not need to register each year to file the 990-N. Form 990-N will continue to be required to be submitted every year by the 15^th day of the 5^th month after the close of your tax year.

Do you have questions regarding if your organization is required to file a Form 990-N and what paperwork is needed for this filing? Contact lritter@md-cpas.com for additional information.