This article applies to:

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

note

This filing requirement doesn't apply to churches, their integrated auxiliaries, church conventions, or associations of churches.

Short-period returns (except short-period final returns)

note

Initial 990-N calendar filers should list their Tax Year beginning as January regardless of the actual first month of operation.

Returns with tax periods ending prior to December 2015