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Filing requirements for Form 990-EZ and 990-N

by Intuit•13• Updated 9 months ago

For tax years beginning on or after July 2, 2019, exempt organizations must electronically file their returns. However, the IRS will continue to accept Form 990-EZ returns filed on paper for any tax year ending before July 31, 2021. For tax years ending July 31, 2021, and later, you must file Form 990-EZ electronically.

Form 990-N (e-Postcard) requirements

Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can electronically submit Form 990-N if they choose not to file Form 990 or Form 990-EZ instead. Exceptions to this include:

  • Private foundations
  • Political organizations
  • Supporting organizations

Refer to this IRS resource for more information on who can file Form 990-N.

To generate a 990-N return:

  1. Go to Screen 1, Client information.
  2. Under the Electronic Return section, check the box Federal.
  3. Scroll down to the Return Info section.
  4. In the Type of return field, select 990-N.


Form 990-EZ requirements

Most tax-exempt organizations with gross receipts less than $200,000 and total assets at the end of the year less than $500,000 can file Form 990-EZ instead of Form 990. Exceptions to this include:

  • Sponsoring organizations of donor advised funds
  • Organizations that operate a hospital facility
  • Nonprofit health insurance issuers
  • Certain controlling organizations defined in section 512(b)(13)
  • Private foundations required to file Form 990-PF
  • Organizations filing group returns

Refer to the Instructions for Form 990-EZ for more information.

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