As of Monday, February 29, 2016, the IRS will process Form 990-N e-filings on its own site, which will require filers to first complete a one-time registration form. The following is from the IRS webpage notifying the public of the change:
Beginning February 29, 2016, Form 990-N electronic submissions will be accepted through IRS.gov instead of Urban Institute’s website.
Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ, is used by small, tax-exempt organizations for annual reporting and can only be submitted electronically.
Aside from the submission site change, 990-N filers will be required to complete a short, one-time registration before submitting their electronic form to IRS.gov.
Previously-registered organizations may continue using the Urban Institute website through February 28, 2016.
For more information, visit the Form 990-N webpage.
Background: Form 990-N
Form 990-N is a very simple annual information return generally available to small exempt organizations with annual gross receipts of normally $50,000 or less. The following information will be necessary to complete the form:
- Employer identification number (EIN), also known as a Taxpayer Identification Number (TIN)
- Tax year
- Legal name and mailing address
- Any other names the organization uses
- Name and address of a principal officer
- Web site address if the organization has one
- Confirmation that the organization’s annual gross receipts are $50,000 or less
- If applicable, a statement that the organization has terminated or is terminating (going out of business)