The IRS has announced that beginning August 2022, smaller charities that are eligible and choose to file Form 990-N, Electronic Notice for Tax-Exempt Organizations (e-Postcard), must sign into the IRS modernized authentication platform using either their active IRS username or create an account with ID.me, the current IRS credential service provider. Further, filers have three options when accessing the Form 990-N submission page. They can sign in with their active IRS username, sign in with their existing ID.me account or create a new ID.me account if they don’t have an active IRS username credential.
Additionally, the IRS informed filers that ID.me account creation requires an email address and multifactor authentication. Filers who have an existing IRS username and register for an ID.me account must use the same email address. Further, filers can find filing instructions for Form 990-N here. Finally, the IRS informed filers that the filing process has not changed for organizations that file Form 990, Return of Organization Exempt from Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax.