The e-Postcard, for the smallest exempt organisations - gross receipts normally $50,000 or less.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm 990-N is a short electronic notice rather than a return. It exists so the smallest exempt organisations - gross receipts normally $50,000 or less - can confirm they are still operating without preparing a financial return. It is electronic only; there is no paper 990-N. Its brevity is misleading in one respect: missing it three years running revokes exempt status exactly as missing a full Form 990 would.
Filing threshold: Gross receipts normally $50,000 or less
Paper Filing
Not applicable - electronic only
Electronic Filing
15th day of the 5th month after the tax year ends
Recipient Copy
Not applicable - no recipient copy
No monetary penalty, but exempt status is revoked automatically after three consecutive years of non-filing
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Identification | EIN, legal name and any other names used |
| Address and website | Mailing address and website if there is one |
| Principal officer | Name and address |
| Confirmation | That gross receipts are normally $50,000 or less |
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File electronically through IRIS, or through FIRE until it closes on 19 November 2026. No paper, no postage, instant confirmation.
Verify taxpayer IDs before filing to avoid CP2100 notices and B-Notice requirements.
Automatically print and mail recipient copies via USPS with delivery tracking (Lob API).
Recipients access forms instantly through a secure, token-authenticated online portal.
File corrections or void forms electronically - no manual IRS correspondence needed.
No. It is electronic only. An organisation that cannot file electronically files a 990-EZ instead.
Yes. There is no monetary penalty, but three consecutive missed years revoke exempt status automatically - the same consequence as skipping a full Form 990.
It is an averaging test across recent years rather than a single year's figure, so one unusual year does not necessarily move you off the e-Postcard.
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