Frequently Asked Questions (FAQ)
Urban Institutee-Postcard Banner
Frequently Asked Questions (FAQ)
The system says my tax year has not ended and will not let me proceed. What should I do?


Form 990-N (e-Postcard) can be filed beginning in 2008 for tax years ending on or after December 31, 2007. If your organizationís 2007 tax year (usually the same as your accounting period) has not ended, you must wait until the end of your tax year to file. If the error message you received when you tried to file the e-Postcard contains the correct tax year end-date, you must wait until after that date to file the e-Postcard.

If your 2007 tax year ended before December 31, 2007, your e-Postcard will not be due until after the close of your 2008 tax year. For example, if your tax year runs from July 1 through June 30, your first e-Postcard will be due after June 30, 2008. You will not file an e-Postcard for the tax year that ended June 30, 2007.

Incorrect Tax Year

If the error message you received when you tried to create your e-Postcard contains an incorrect tax year end-date, you must notify the IRS of the correct tax year by sending a letter to the following address:

IRS
Attn: EO Entity
MS 6273
Ogden, UT 84201

If the IRS must update its records, it will be approximately 6 - 8 weeks before you can file your e-Postcard. There are no late filing or delinquency penalties associated with the e-Postcard; however, as for all 990-series filers, failure to file for three consecutive years will result in loss of tax-exempt status.

How to find your tax year (or accounting period)

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. (For example: June 1, 2007 to May 31, 2008)

Generally, your tax year (or accounting period) can be found in the following documents:

  • Your organizationís by-laws
  • Your application for Federal tax-exempt status (Form 1023 or Form 1024) or the determination letter you received approving your tax-exempt status
  • The application, Form SS-4, your organization filed to get its employer identification number (EIN)
  • A prior year return, Form 990 or Form 990-EZ, that you filed with the IRS

Click here to get more information on the filing requirements and deadlines for the Form 990-N.



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Last modified: December 30, 2013.