TAX ALERT | August 16, 2022
Executive summary
Beginning Aug. 1, 2022, Form 990-N users without an active IRS username must create an account with ID.me to authenticate their login information and access the Form 990-N Electronic Filing system.
The IRS announced that effective Aug. 1, 2022, organizations filing Form 990-N, Electronic Notice for Tax-Exempt Organizations (e-Postcard), must sign into the Form 990-N Electronic Filing system using either their pre-existing IRS username or create a new account with ID.me, the current IRS credential service provider.
Background
Small tax-exempt organizations generally are eligible to file Form 990-N in lieu of Form 990 to satisfy their annual reporting requirements if their annual gross receipts are normally $50,000 or less. Form 990-N may only be submitted electronically, through the Form 990-N Electronic Filing system.
Updates to electronic user authentication
When accessing the Form 990-N Electronic Filing system, users will have three options at login:
- Sign in with their active IRS username: Users with an active IRS username have the option to access the Form 990-N submission page using their existing IRS credentials or they can choose to create a new account with ID.me.
- Sign in with their existing ID.me account: Users that have an ID.me account to access other IRS online services or from a state or federal agency can sign in using their existing ID.me account.
- Create a new ID.me account: Users that don’t have an active IRS username credential must register and sign in with ID.me.
ID.me is engaged by the IRS to provide digital identity protection. ID.me accounts require an email address and multifactor authentication. Form 990-N filers who have an existing IRS username and register for an ID.me account must use the same email address.
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This article was written by Alexandra O. Mitchell and originally appeared on 2022-08-16.
2022 RSM US LLP. All rights reserved.
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