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Annual Filing Requirement for Local Secretary-Treasurers: Understanding the IRS 990-N e-Postcard

Local Secretary-Treasurers must file the IRS 990-N e-Postcard annually if gross receipts are below $50,000. This filing is essential for maintaining the local's 501(c)(5) tax-exempt status. Key information required includes your EIN or TIN, tax year, legal name, mailing address, and the principal officer's details. Filing must be done electronically via http://epostcard.form990.org/. Newly elected officials should register as new users and follow specific steps to ensure correct submission. Stay compliant and avoid penalties!

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Annual Filing Requirement for Local Secretary-Treasurers: Understanding the IRS 990-N e-Postcard

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  1. Local Secretary-Treasurer Filling Out the 990-N e-Postcard Yearly Requirement

  2. What Is It? • An IRS requirement of subordinate local units to file each year with gross receipts of less than $50,000. • Allows Locals to maintain their 501(c)(5) tax exempt status.

  3. What Information Is Needed? • Employer Identification Number or Taxpayer Identification Number (begins with 23- or 58-) • Tax Year (Fiscal Year) • Legal Name and Mailing Address • Any other names the Local uses • Name and Address of Principal Officer

  4. Where Do I Go To File? • All 990-n e-Postcards must be filed electronically. • http://epostcard.form990.org/

  5. How Do I File? Click “Log In” For newly elected Secretary-Treasurers: You must register as a new user. Registering as a new user is shown in subsequent slides.

  6. How Do I File? Login ID is typically your EIN/TIN followed by 2 digits If you have forgotten your password, click this

  7. Registering as a new user

  8. This will be your login for future reference

  9. 1. Make sure Fiscal Year is Correct 2. No 3. Yes 4. Make sure EIN/TIN is Correct 5. Click ‘Next Page’

  10. 1. “Doing Business As” information. Enter in your local’s name. Click submit 2. Enter in your (Secretary-Treasurer’s) address. 3. Can be either Secretary-Treasurer or President. Whichever you use will be where the reminder postcard will be mailed to next year. 4. Submit Filing to IRS.

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