Form 990-N Filing Changes

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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.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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