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Form 990-EZ and 990-N Filing Requirements

last updated ‎July 20, 2020 11:52 PM

Form 990-EZ and 990-N Filing Requirements

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 requirement include:

  • Organizations included in a group return,
  • Churches, their integrated auxiliaries, and conventions or associations of churches, and 
  • Organizations required to file a different return. 
To see detailed information about who may file a 900-N, click here.

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. See the 990-EZ instructions for more details.

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