Heads up on IRS 990 N filing this year – Please read below as pertains to the annual MCL Departments, Detachments and MODD Packs and Pounds.
IRS 990N e-Postcard site has been changed
There is a new procedure to file annual IRS 990 N- efile. You could previously file using ePostcard@urban.orgbut this organization is not longer accepting 990 N efile postcard for IRS. Below is the new information now required. Read over the info and then log onto this site to get a new user name and password.
NOTE: IRS has changed how they accept the filings and does not send a confirmation back to your mail so when you finally get logged into the site and answer all the questions and file, make a copy of what you entered before sending. IRS does not send you a confirmation copy or acceptance. Once you create a user name and password , Be sure to write it down. Log into your email account and you will be given a code to enter your information. It’s only good for 15 minutes. When you try to log into the site, you can enter your user name okay but you will have to enter your password twice as it will deny you on the first attempt. After logging in and answering all the question, copy off what you entered. After filing, wait for about an hour and log back into the site and see if IRS accepted your file. Copy off the IRS acceptance and send a copy to your Paymaster and or Dog Robber Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)
How to file
To electronically submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ, use the Form 990-N Electronic Filing system (e-Postcard). All organizations are required to register atIRS.govprior to filing Form 990-N. You won’t be asked to register again the next time you file. Form 990-N must be completed and filed electronically. There is no paper form. Form 990-N filers may choose to file a complete Form 990 or Form 990-EZ instead. Use the Form 990-N Electronic Filing System (e-Postcard) User Guide while registering and filing. For filing system and website issues, refer to the second question on the How to File: Frequently Asked Questions page.
Prior to filing your form, please review the following information:
Who must file Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can satisfy their annual reporting requirement by electronically submitting Form 990-N if they choose not to file Form 990 or Form 990-EZ instead. Exceptions to this requirement include: Organizations that are included in a group return, Churches, their integrated auxiliaries, and conventions or associations of churches, and Organizations required to file a different return
Form 990-N filing due date Form 990-N is due every year by the 15th day of the 5th month after the close of your tax year. You cannot file the e-Postcard until after your tax year ends. Example: If your tax year ended on December 31, the e-Postcard is due May 15 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. If your 990-N is late, the IRS will send a reminder notice to the last address we received. While there is no penalty assessment for filing Form 990-N late, organizations that fail to file required Forms 990, 990-EZ or 990-N for three consecutive years will automatically lose their tax-exempt status. Revocation of the organization’s tax-exempt status will happen on the filing due date of the third consecutively-missed year. Watch this IRS YouTube presentation for more information.
Information you will need when filing Form 990-N Form 990-N is easy to complete. You’ll need only eight items of basic information about your organization.
Search for Form 990-N filings To search for organizations that have filed Form 990-N and to view their filings, see Exempt Organizations Select Check. You can also download the entire database of Form 990-N filings.
Additional information Frequently Asked Questions – Form 990-N User Guide for Form 990-N Electronic Filing System (e-Postcard) Form 990 Overview course atStayExempt.IRS.gov Frequently Asked Questions – Automatic revocation for not filing annual return or notice Final regulations (August 10, 2009) Educational tools – Help spread the word – Help small tax-exempt organizations stay exempt! EO Select Check – Search for organizations that have filed Form 990-N and view their filings
EO Update – Subscribe to the IRS Exempt Organizations email newsletter that highlights new information