IRS updates login process for Form 990-N filers

by | Aug 16, 2022

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:

  1. 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.
  2. 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.
  3. 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.
https://rsmus.com/insights/tax-alerts/2022/irs-updates-login-process-for-form-990-n-filers.html

The information contained herein is general in nature and based on authorities that are subject to change. RSM US LLP guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. RSM US LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein. This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations. This analysis is not tax advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer.

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