Form 990-N Filing Changes

The IRS recently announced that, beginning February 29, 2016, Form 990-N (also known as the “e-Postcard”) will be filed through the IRS website rather than through the Urban Institute website.

Form 990-N is the IRS’s short-form electronic information return available for small tax-exempt organizations whose annual gross receipts are normally $50,000 or less.  Currently, the Form 990-N is filed through the Urban Institute website (http://epostcard.form990.org/).  Starting on February 29, 2016, this link will redirect users to the IRS website, where organizations will have to complete a one-time registration process before filing Form 990-N.  Organizations filing their Form 990-N on or before February 28, 2016, will not need to register on the new website until they file their next Form 990-N.

The IRS’s Form 990-N webpage recommends that organizations consider filing their 2015 Form 990-N before February 29, but notes that, if technical issues delay implementation and submissions during the changeover, systems are in place to prevent organizations from being penalized.  Stay tuned for updates.