Two Important Reminders to all Detachment Paymasters:
Now that FY 2012 (30 June 2013) has ended this is a reminder that your Form 990-N is due at IRS no later than the 15th day of November 2013. (Due every year no later than the 15th day of the 5th month after the close of your tax year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. You cannot file the e-Postcard until after your tax year ends.
- Once you have submitted your IRS Form 990, 990EZ or 990-N (whichever is required to be filed with the IRS) you are further reminded that in accordance the Marine Corps League Administrative Procedures, Section 800, you must annually file with National Headquarters a true and complete copy of your Form 990, 990EZ or 990-N as appropriate no later than the due date of the filing by IRS rules and regulations, normally by November 15 following the end of the fiscal year of June 30, unless an extension has been requested.
Your 990 report will be utilized by National Headquarters to update the annual report required by National's Group Exemption filing requirements to the IRS. Failure to file the appropriate 990 report to IRS and updating National's annual filing will subject your detachment to the loss of its exempt non-profit status.
A copy of the 990, whatever form, should be mailed directly to the MCL Headquarters address and the information will be directed to the appropriate person for updating of the annual report to IRS for those subsidiary units filing under our Group Exemption Number. In the case of the Form 990-N that particular filing can be forwarded to MCL National Headquarters electronically, Attn: Adjutant/Paymaster.
Instructions for Filing IRS Form 990-N (e-Postcard)
Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less ($25,000 for tax years ending after December 31, 2007 and before December 31, 2010) are required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ instead.
If you do not file your e-Postcard on time, the IRS will send you a reminder notice. There is no penalty assessment for late filing the e-Postcard, but an organization that fails to file required e-Postcards (or information returns – Forms 990 or 990-EZ) for three consecutive years will automatically lose its tax-exempt status. The revocation of the organization’s tax-exempt status will not take place until the filing due date of the third year.
The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. For example, if your tax year ended on December 31, the e-Postcard is due May 15 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. You cannot file the e-Postcard until after your tax year ends.
How to File
Enter the following address into your Internet browser: http://epostcard.form990.org. When you access the system, you will leave the IRS site and file the e-Postcard with the IRS through our trusted partner, Urban Institute. The form must be completed and filed electronically. There is no paper form.
NOTICE: If you are a subordinate organization, be sure to use your own employer identification number (EIN). Do not use the EIN of your parent organization or another subordinate organization.
This system automatically generates the 990-N (e-Postcard) for the organization’s most recently ended tax period and will not allow the filing of a prior year e-Postcard. Although filing a prior year e-Postcard is not required by the IRS, a prior year e-Postcard may be filed for a fee through other IRS approved online providers.
STEP 1: Register as a New User
To file Form 990-N (e-Postcard), you must register and obtain a login ID. Click the link above to request a login ID. If you already have a login ID, either recently created or from a previous year, go to Step 2
STEP 2: Create your Form 990-N (e-Postcard)
Once you have a login ID, you can access the system and create your e-Postcard. Click the link above to begin the process. (Note: You login ID is normally your unit EIN. You will create your own password. As a suggestion you should record your password in your file of 990-N’s for yours or your successor’s future use.)
STEP 3: Submit your Form 990-N (e-Postcard)
Once you complete your e-Postcard, click the "Submit Filing to IRS" button.
Information You Will Need To File the e-Postcard
The e-Postcard is easy to complete. All you need is eight items of basic information about your organization.They are:
- Organization’s legal name – An organization’s legal name is the organization’s name as it appears in the certificate of incorporation or the organization’s application for Federal tax-exempt status, unless a request was previously submitted to the IRS to have the name officially changed.
- Any other names your organization uses – If the organization is known by or uses other names to refer to the organization as a whole (and not to its programs and activities); commonly referred to as Doing-Business-As (DBA) names, they should be listed.
- Organization’s mailing address – The mailing address is the current mailing address used by the organization.
- Organization’s website address (if you have one).
- Organization’s employer identification number (EIN) –
- Every tax-exempt organization must have an EIN, sometimes referred to as a Taxpayer Identification Number (TIN), even if it does not have employees. The EIN is a unique number that identifies the organization to the Internal Revenue Service. Your organization would have acquired an EIN by filing a Form SS-4 prior to requesting tax-exemption. The EIN is a 9-digit number and the format of the number is NN-NNNNNNN (for example: 00-1234567).
- If you do not know your EIN, you may be able to find it on the organization’s bank statement, application for Federal tax-exempt status, or prior year return.
- Please note that the EIN is not your tax-exempt number. That term generally refers to a number assigned by a state agency that identifies organizations as exempt from state sales and use taxes.
- Name and address of a principal officer of your organization – Usually president, vice president, secretary, or treasurer – often specified in the organization’s by-laws.
- Organization’s annual tax year – Like any taxpayer, exempt organizations must keep books and reports and file returns based on an annual accounting period called a tax year. A tax year is usually 12 consecutive months that can be either calendar year or fiscal year and is often specified in the organization’s by-laws.
- Answers to the following questions:
- Are your gross receipts still normally $50,000 or less?
- Has your organization terminated or gone out of business?