More on Electronic Form 990-N

Posted in Tax Highlights April 2008

Keywords: Form 990-N, not-for-profit, tax

On February 13, 2008, the Internal Revenue Service released the electronic Form 990-N (e-Postcard). Pursuant to a provision of the Pension Protection Act of 2006, tax-exempt organizations with annual gross receipts of $25,000 or less, that were previously exempt from filing Form 990, will be required to file Form 990-N. The first e-Postcards are due in 2008 for tax years ending on or after December 31, 2007.

Form 990-N must be filed by the 15th day of the fifth month after the close of the organization's fiscal year. For example, an organization with $25,000 or less of gross receipts and with a fiscal year ended December 31, 2007 must file Form 990-N by May 15, 2008.

Form 990-N can now be filed on line at http://epostcard.form990.org.

To fill out the form, you will need to have the following information:

  • Employer identification number
  • Organization's legal name and mailing address
  • Name and address of a principal officer
  • Confirmation that the organization's annual gross receipts are normally $25,000 or less

For more information, please contact Brian Whitlock at 312-980-2941.

This publication is part of Blackman Kallick’s marketing of professional services, and is not written tax advice directed at the specific facts and circumstances of any person and/or entity. Contents of this publication are of a general nature, and you should not act on this information without obtaining professional advice from your business advisor that is appropriately tailored to your individual needs and circumstances. This written advice is not intended or written to be used, and cannot be used by any taxpayer, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.


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This publication is part of Blackman Kallick’s marketing of professional services, and is not written tax advice directed at the specific facts and circumstances of any person and/or entity. Contents of this publication are of a general nature, and you should not act on this information without obtaining professional advice from your business advisor that is appropriately tailored to your individual needs and circumstances. This written advice is not intended or written to be used, and cannot be used by any taxpayer, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.