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

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. 2

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 3

Where Do I Go To File? All 990-n e-Postcards must be filed electronically. 4

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. 5

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

Registering as a new user 7

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This will be your login for future reference 14

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

Click submit 1. “Doing Business As” information. Enter in your local’s name. 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. 17

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