Download - FILE FORM 990-N FOR TAX EXEMPT ORGANIZATIONS
SMALL TAX-EXEMPT ORGANIZATIONS TO FILE FORM 990-N (e-POSTCARD)ELECTRONICALLY
E-File Tax-Exempt Organizations Form 990-N (e-Postcard) with Express990
Small tax-exempt organization
Information You Will Need to File the e-
Postcard
E-File Form 990-N (e-Postcard) with
Express990
Other InformationABSTRACT
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
SMALL TAX-EXEMPT ORGANIZATIONS INTRODUCTION
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
The smallest of tax-exempt organizations,
those grossing under $50,000 in receipts,
are allowed to e-file the 990-N, e-Postcard,
instead of hassling with the larger Forms
990-EZ and 990.
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
VIDEO on FORM 990-N
INFORMATION'S YOU WILL NEED TO FILE THE FORM 990-N E-POSTCARD
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
• Employer Identification Number (EIN)
• Tax Year for which the organization is filling
• Legal Name and address
• Different names the Organization uses
• Website ( If you have one)
• Name and Address of a Principal Officer
• Confirmation of gross receipts of $50,000 or less
• A statement that the organization is going out of business (if applicable)
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
EIN (OR) EMPLOYER IDENTIFICATION NUMBER
The EIN (or) employer identification number is a
unique number that identifies the organization to the
Internal Revenue Service.
To apply for an employer identification number, you
should obtain Form SS-4 and its Instructions. You may
also apply for an employer identification number
on-line, by telephone, or by fax.
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
TAX YEAR
A tax year is usually 12 consecutive months. There
are two kinds of tax years:
• CALENDAR TAX YEAR: This is a period of 12
consecutive months beginning January 1 and
ending December 31; or
• FISCAL TAX YEAR: This is a period of 12
consecutive months ending on the last day of any
month except December.
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
LEGAL NAME & ADDRESS
Legal name is the name that identifies a person for
legal, administrative and other official purposes.
A legal address is the address you use for your mails
and postal letters. It should be the address of a place
where you normally reside for more than 90 days in a
calendar year.
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
PRINCIPAL OFFICER
A principal officer is an officer who heads a high level
office in an organization.
Gross receipts are the total amounts the organization
received from all sources during its annual
accounting period, without subtracting any costs or
expenses.
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
GROSS RECEIPTS
E-FILE FORM 990-N (E-POSTCARD) WITH EXPRESS990
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
Express990 has made it even easier. We offer a step
by step walk through that seems more like a
conversation than a tax filing.
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
E-FILE 990-N FLOW
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
Once you create an account, you will have
immediate access to filing Form 990-N and with a
couple clicks of the mouse, you’ll be done and back
to doing the things that are most important to you.
Express990 allows you to file in just minutes and
received an accepted IRS notice in around 15
minutes. If you are on the go and need to
file Form 990-N, you can easily e-file through our
mobile site: m.express990.com
OTHER INFORMATION
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
WHAT IF YOU DON'T FILE FORM 990-N?
If you choose not to file Form 990-N, or no longer qualify to file it, you may file Forms 990-EZ or 990.
A CP259E Notice is a formal notice from the IRS because their records indicate that an organization that was required to e-file a 990-N but did not. If the organization has filed its return, with the same name and EIN as on the notice, within four weeks previous to receiving the notice, it may disregard the notice.
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
WHAT IS IRS CP259E NOTICE?
WHEN IS THE E-POSTCARD DUE? HOW OFTEN DO I NEED TO FILE?
The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year (usually the same as your accounting period).
For 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.
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
ARE THERE EXCEPTIONS TO THE REQUIREMENT TO FILE FORM 990-N (E-POSTCARD)?
Yes, exceptions to the filing requirement include organizations that are included in a group return, as well as churches, their integrated auxiliaries and conventions or associations of churches.
No, you cannot file the e-Postcard until after the end of your tax year.
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
CAN I FILE THE E-POSTCARD BEFORE THE CLOSE OF MY TAX YEAR?
WHAT HAPPENS IF I FAIL TO FILE THE E-POSTCARD (OR FORM 990 OR FORM 990-EZ)?
An organization that fails to file the required e-Postcard (or annual return) for three consecutive tax years automatically loses its tax-exempt status. The revocation of an organization’s tax-exempt status does not take place until the filing due date of the third year.
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com
Questions and CommentsExpress990
157 E Main St #200,Rock Hill, SC 29730
WEBSITE: http://www.express990.com/
BLOG: http://blog.express990.com/
Phone: 704.839.2321
Email: [email protected]
START FOR FREEE-File Tax-Exempt Organizations Forms with Express990.com