Form 990-N (e-postcard) electronic filing exclusions

The IRS doesn't accept Form 990-N (e-postcard) returns for electronic filing under the following conditions.
  • Returns from organizations not recognized as exempt (such as application for exemption pending)
  • Returns with attachments
  • Organizations that need to file the following:
    • Form 990
    • Form 990-EZ
    • Form 990-PF
    • Form 1120-POL
  • Organizations included in a group return
  • Section 509(a)(3) supporting organizations that need to file Form 990 or Form 990-EZ
  • Short-period returns (except short-period final returns)
  • Returns with tax periods ending prior to December 2015
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