Embedded Files
FILE YOUR ANNUAL FORM 990-N
FILE YOUR ANNUAL FORM 990-N
For eligible MCL Departments and detachments whose gross receipts are normally $50,000 or less.
Form 990-N is an annual IRS filing, due on the 15th day of the fifth month after the organization’s IRS tax year closes. If that date falls on a weekend or legal holiday, the deadline moves to the next business day. File only after the tax year ends. Confirm the tax year shown in the organization’s IRS record before filing.
Use the official IRS filing page below. Filing directly with the IRS is free.
BEFORE YOU BEGIN
BEFORE YOU BEGIN
Confirm the organization’s exact IRS legal name, EIN, tax year, and filing requirement.
Use the Department or detachment’s own EIN. Never use National MCL’s EIN, a Department EIN for a detachment, or another organization’s EIN.
Confirm gross receipts are normally $50,000 or less. Gross receipts include all receipts before expenses; the normal-receipts test depends on the organization’s age. Organizations not eligible for 990-N may need Form 990-EZ or Form 990.
Use a computer and the authorized filer’s own Login.gov or ID.me account.
Parent Group 0955 inclusion does not replace annual filing. Use the group-return exception only if National specifically confirms the organization is included in an actual group return for that tax year. Other filing exceptions are addressed in the applicable IRS guidance, including the reinstatement page.
IRS eligibility and filing requirements.
IF THE EIN IS NOT IN YOUR PROFILE
From the IRS 990-N system Home page, choose Manage E-Postcard Profile and add the organization’s EIN. Confirm that the legal name shown by the IRS belongs to the correct MCL Department or detachment before continuing. Do not create a new EIN simply because it is missing from a user profile.
FILE THE 990-N
From Home, choose Manage Form 990-N Submissions.
Select Create New Filing.
Choose the correct EIN and available tax year, then continue.
Answer the termination question accurately.
Confirm gross receipts are normally $50,000 or less only if true.
Enter any DBA, mailing address, website, and current principal officer information.
Review every entry and submit the e-Postcard.
WAIT FOR ACCEPTED STATUS
WAIT FOR ACCEPTED STATUS
Return to Manage Form 990-N Submissions and get the updated status. The filing must show Accepted; Pending is not acceptance. Save or print the accepted-status evidence with the submission ID, EIN, and tax year. Save the original submission details when they first appear because they may not remain available for printing later.
IRS 990-N electronic filing user guide.
SAVE AND PROVIDE THE ACCEPTANCE
SAVE AND PROVIDE THE ACCEPTANCE
Keep the IRS acceptance receipt with the organization’s tax records. National Administrative Procedures Section 8000 requires the Form 990-N acceptance evidence to go through the Department Paymaster to National Headquarters. Where no jurisdictional Department exists, send it directly to the National Executive Director/Chief Operating Officer. A Division tracker update does not replace this submission.
Provide a copy to the Midwest Division Director of Detachment Development & Compliance for tracking when requested. Include the detachment number and official name or Department name, Profile ID, EIN, submission ID, tax year, and IRS acceptance date so the record is matched correctly.
IMPORTANT: DO NOT IGNORE A MISSED FILING
IMPORTANT: DO NOT IGNORE A MISSED FILING
File the required return as soon as possible. Form 990-N has no extension and no monetary late-filing penalty. Failure to satisfy the required Form 990-series or Form 990-N filing for three consecutive years causes automatic revocation on the third consecutive missed due date. Filing a late e-Postcard does not restore an exemption that has already been revoked; use the reinstatement guidance if that applies.
IRS extension rules | IRS 990-N deadlines and late filings.
COMMON PROBLEMS
COMMON PROBLEMS
EIN or legal name does not match: Verify the IRS record and do not use another organization’s EIN or obtain a new EIN just to bypass the error. An authorized officer can call IRS Customer Account Services at 877-829-5500 for account setup or correction. If the group record is missing, coordinate with National.
Tax period is not available: Do not guess or send a duplicate filing. Save the error message and request case-specific help.
Status remains Pending: Request the updated status. A Pending page is not proof of acceptance.
Rejected filing or IRS letter: Save the full message and use the IRS Correspondence and Pending Cases guide. Document the problem and continue follow-up; an unresolved system error is not indefinite protection from revocation.
Last reviewed: September 14, 2026.
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