IRS Publication 5248 – IRS Forms, Instructions, Pubs 2026

IRS Publication 5248 – IRS Forms, Instructions, Pubs 2026 – Small tax-exempt organizations with gross receipts normally $50,000 or less can meet their annual IRS reporting requirement quickly and easily with Form 990-N, also known as the e-Postcard. This free electronic notice keeps your organization’s tax-exempt status active without the complexity of full Form 990 or 990-EZ filings.

IRS Publication 5248 (Rev. August 2023) — the official IRS Form 990-N Electronic Filing System (e-Postcard) User Guide — provides the definitive step-by-step instructions. This guide remains the current authoritative resource as of 2026, with no major process changes since its release. Download it here: https://www.irs.gov/pub/irs-pdf/p5248.pdf.

This SEO-optimized guide explains everything: who must file, exact deadlines, required information, account setup with Login.gov/ID.me, filing steps, troubleshooting, and more — all drawn directly from IRS.gov and Publication 5248.

Who Must File Form 990-N (e-Postcard)?

Most small 501(c)(3) and other tax-exempt organizations must file Form 990-N annually if their gross receipts are normally $50,000 or less.

Definition of “normally $50,000 or less” (per IRS rules):

  • New organizations (in existence 1 year or less): Received or pledged ≤ $75,000 in the first tax year.
  • Organizations 1–3 years old: Average gross receipts ≤ $60,000 in each of the first two tax years.
  • Organizations 3+ years old: Average gross receipts ≤ $50,000 over the immediately preceding 3 tax years (including the current year being reported).

Gross receipts = total amounts received from all sources during the tax year before subtracting costs or expenses.

Exceptions — Organizations That Cannot File Form 990-N:

  • Private foundations (must file Form 990-PF)
  • Organizations with gross receipts normally > $50,000 (must file Form 990 or 990-EZ)
  • Most Section 509(a)(3) supporting organizations
  • Section 527 political organizations required to file an annual return
  • Specific types: Section 501(c)(1), 501(c)(20), 501(c)(23), 501(c)(24), 501(d), 529, 4947(a)(1), and 4947(a)(2) organizations
  • Subordinates covered by a group exemption return filed by the central organization

Eligible organizations may voluntarily file a full Form 990 or 990-EZ instead of the e-Postcard.

Important: Even organizations whose exemption application is pending or that were not required to apply for exemption (e.g., certain small 501(c)(3) groups or 501(c)(7) social clubs) must file if they meet the gross receipts test. Call IRS Customer Account Services at 877-829-5500 to set up filing capability.

Form 990-N Filing Deadline 2026

File by the 15th day of the 5th month after the close of your tax year.

  • Calendar-year organizations (Dec. 31 year-end) → due May 15, 2026
  • Fiscal-year organizations → due 15th day of 5th month after fiscal year-end

You cannot file before your tax year ends. If the due date falls on a weekend or legal holiday, it shifts to the next business day.

No monetary penalty for late filing, but missing the requirement for three consecutive years triggers automatic revocation of tax-exempt status on the due date of the third missed year.

What Information Do You Need to File Form 990-N?

The e-Postcard requires only eight basic items (Publication 5248 & IRS FAQs):

  1. Employer Identification Number (EIN)
  2. Tax year (calendar or fiscal)
  3. Legal name and mailing address
  4. Any other names the organization uses (DBA)
  5. Name and address of a principal officer
  6. Website address (if any) — enter as www.example.org (do not use http:// or https://)
  7. Confirmation that annual gross receipts are normally $50,000 or less
  8. (If applicable) Statement that the organization has terminated or is terminating

All text fields accept only letters, numbers, and hyphens (max ~35 characters in many fields). Special characters like periods, slashes, or ampersands often cause rejection.

How to File IRS Form 990-N Step-by-Step (From Publication 5248)?

Step 1: Prepare

  • Wait until after your tax year ends.
  • Gather the 8 items above.
  • Use a desktop or laptop computer (smartphones/tablets not recommended).
  • Have access to the email address associated with your IRS account.

Step 2: Access the Filing System

Step 3: Sign In or Create Account

  • Use Login.gov or ID.me (secure IRS authentication platforms introduced in 2022).
  • Existing IRS username? Link or use the same email.
  • New user? Create an ID.me or Login.gov account with multi-factor authentication.

Step 4: Manage Profile & Create Filing (Publication 5248 Steps)

  • Select MANAGE E-POSTCARD PROFILE.
  • Choose user type:
    • Exempt Organization (filing only for your own group)
    • Preparer (CPAs, volunteers, or anyone filing for multiple organizations — add as many EINs as needed)
  • Enter EIN → ADD EIN.
  • Select CREATE NEW FILING → choose EIN → CONTINUE.
  • Complete Organization Details page (use “?” icons for help).
  • Complete Contact Information page.
  • Review → SUBMIT FILING (or SAVE FILING to finish later).

Step 5: Confirmation

  • Status shows “Pending.”
  • Print the confirmation immediately (you cannot reprint later).
  • Check status later via MANAGE FORM 990-N SUBMISSIONS (refresh after ~7 minutes; final status is Accepted or Rejected).

Filing is free, requires no software, and takes most users under 15 minutes.

Common Problems & Troubleshooting (Direct from Pub 5248)

  • Rejection due to invalid characters — Use only letters, numbers, hyphen. No periods, commas, slashes, etc.
  • Website error — Start with www. only.
  • EIN not recognized — Organization may not be in IRS records yet; call 877-829-5500.
  • Multiple browser tabs open — Close all and retry.
  • Status stuck — No email notification; log back in to check.
  • Still stuck? Sign out, close all programs, restart computer, wait 5–10 minutes, then retry. If unresolved, call 877-829-5500 (TTY: 800-829-4059).

Publication 5248 explicitly states: “This step [restart] is required before calling the Customer Account Services line.”

Benefits of Filing the e-Postcard

  • Fast and free
  • Maintains tax-exempt status
  • Publicly searchable via Tax Exempt Organization Search
  • Preparers can manage multiple clients under one login
  • Satisfies annual reporting for qualifying small organizations

Need Help? Official IRS Resources

Final Tips for 2026 Filings

Always use the official IRS.gov system. Never pay third-party services claiming to file your e-Postcard for a fee — the process is completely free and straightforward.

File even if late — there is no monetary penalty, and it prevents the three-year revocation clock.

Check your organization’s status anytime at the IRS Tax Exempt Organization Search tool.

Ready to file? Visit the official submission page today and keep your nonprofit compliant with IRS Form 990-N.

This article is based exclusively on current IRS.gov content and Publication 5248 (Rev. 8-2023), the official user guide. Always verify the latest details directly on IRS.gov, as tax rules can be updated.

Keywords covered: IRS Form 990-N, Form 990-N e-Postcard, how to file 990-N, IRS Publication 5248, small exempt organization filing, 990-N deadline 2026, 990-N requirements, e-Postcard user guide.

Share this guide with your board, treasurer, or fellow nonprofit leaders to stay compliant effortlessly.