IRS 990 E-Postcard

Under the Pension Protection Act of 2006, small tax exempt organizations whose gross profits are under $25,000 are required to file a Form 990-N tax return (also called the 990 e-poscard).  Prior to this law, small tax exempt organizations were not required to file unless income was greater than $25,000.   As an AMCP Student Chapter with its own EIN (tax ID number) you must comply this new law.   

The 990-N must be completed at the end of each fiscal year.   AMCP is on a calendar fiscal year. Per the IRS regulation, your 990-N tax filing will need to be completed and submitted by April 15th.

The filing is done electronically and is quick and easy to do.  You can access the 990-N e-postcard at www.irs.gov/990n.  

To start the process you will need to register as a new user to obtain a Log In ID.  Once you have that you can proceed to completing the 990N e-postcard.

You will need the following information to complete the e-Form 990-N:

  • Organization Name – AMCP Student Chapter at <insert your school name>
  • Any other names your organization uses - None
  • Organization Mailing Address – Your school’s address
  • You organization’s website – You do NOT need to include.
  • Organization Your Chapters EIN (tax ID number) – This is your AMCP Student Chapter EIN – NOT the University/College/Schools EIN.  Obtaining the EIN was required when your chapter was activated.  The EIN is a 9-digit number with the format 00-1234567.
  • Name and address of the principle officer of the organization – The name is the FACULTY ADVISOR not the student president.  The address would be your school address.
  • Organization’s Annual Tax Year – January 1st - December 31st
  • Questions to answer: (1) Are your gross receipts still normally $25,000 or less – Answer- YES.  (2) Has your organization terminated or gone out of business – Answer - NO

You will receive an email confirmation from the filing system indicating whether you e-postcard was accepted or rejected by the IRS.  If rejected, the email will provide information on who to contact for assistance.  Once you submit the e-postcard, you can view the “Check filing Status” page where you can view and print an image of the e-postcard for your records.

For a list of FAQs for the Form 990-N e-postcard, filing instructions and additional information click here.