M E M O R A N D U M. WHO MUST FILE A FORM 990-N e-postcard?

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1 CSEA LOCAL 1000 AFSCME / AFL-CIO 143 WASHINGTON AVENUE, ALBANY, NEW YORK M E M O R A N D U M TO: FROM: REGION, LOCAL AND UNIT TREASURERS WILLIAM WALSH, STATEWIDE TREASURER DATE: NOVEMBER 2016 SUBJ: IRS Form 990-N e-postcard Instructions General We are providing Form 990-N e-postcard instructions to you because our records suggest that you are most likely required to submit a 990-N to the IRS. To determine which form you should use please see the separate instructions CSEA provided in this mailing for General Instructions for IRS Forms 990, 990-EZ and 990-N e-postcard along with our Which Form Should You File flowchart. WHO MUST FILE A FORM 990-N e-postcard? A subordinate with gross receipts that are normally $50,000 or less is required to file a 990-N e- Postcard (Electronic Notice) annually with the IRS. If you determine that you should file a Form 990 or the 990-EZ instead, please go to CSEA s web site click on For Members / Officer Resources and select the desired form or instructions from the drop-down list. THE IRS FORM 990-N e-postcard MUST BE COMPLETED ON THE INTERNET THERE ARE NO EXCEPTIONS. If you do not have access to a computer contact your Local or Region Treasurer for assistance or call the CSEA Audit Department at (518) , ext or 1218 for guidance. Note: Effective February 29, 2016, the Urban Institute is no longer accepting form 990-N submissions. There is a direct link from their website to the new IRS 990N filing site. To access the IRS 990N Filing Home Page, visit the IRS Search Page at Enter 990N in the search box and select: FORM 990N epostcard. To access the log- in screen directly enter Please refer to the CSEA General Instructions for additional information to submit the 990-N e- Postcard before proceeding with these more specific instructions. Page 1 of 1 IRS 990N epostcard Instructions

2 PLEASE VISIT THE IRS 990-N FILING WEBSITE TO BEGIN THE FILING PROCESS IRS Form 990N Filing Home Page TO BEGIN : CLICK the Form 990-N Electronic Filing system (e-postcard) link, where indicated. RETURNING FILERS: Filers who have already obtained a userid from the IRS should proceed to PART I : FILING INSTRUCTIONS, on page 2. FIRST TIME FILERS: All 990-N filers will have to create a new userid and profile with the IRS. Proceed to PART II : FIRST TIME USER PROCESS beginning on page 14. Page 1

3 PART I: FILING INSTRUCTIONS Users who have completed the First Time User process by creating a login ID, user profile and EIN will log on as a RETURNING USER for ALL subsequent filings or inquiries. LOGIN SCREEN Returning users will enter their user ID and click LOGIN. Page 2

4 SCREEN A PASSWORD Verify the Site Image and Site Phrase you selected earlier. Enter your password and CLICK SUBMIT. Page 3

5 SCREEN B RECENT ACTIVITY This page lists any recent activity for your account. CLICK CONTINUE. SCREEN C MANAGE AND SUBMIT CLICK MANAGE FORM 990-N SUBMISSIONS If you have not already created a profile for your organization s EIN, Proceed to Screen 5: MANAGE and SUBMIT, on page 20 Page 4

6 The following screen will allow you to submit a new filing or to manage an existing filing. SCREEN D MANAGE AND SUBMIT This screen will show previous filings (if any) and their status. Page 5

7 SCREEN 8 e-postcard PROFILE The EIN and Organization Name will appear in the list of associated EINs. Note: The organization name will always be Civil Service Employees Association CLICK CREATE NEW FILING Page 6

8 SCREEN 9 SELECT EIN TO FILE Choose your EIN from the dropdown list. CLICK SCROLL DOWN ARROW CLICK To Highlight the EIN. CLICK CONTINUE Page 7

9 SCREEN 10 ORGANIZATION DETAILS Verify that the tax year ending date is September 30, If not, please contact CSEA s Internal Audit Department at or 1218 for instructions. Answer the two questions as shown: Has your organization terminated or gone out of business: ANSWER NO Are your gross receipts normally $50,000 or less: ANSWER YES Note: If you are unsure of your annual receipts or your eligibility to file a 990-N, please contact CSEA s Internal Audit Department for assistance. CLICK RIGHT ARROW TO CONTINUE Page 8

10 SCREEN 11 CONTACT INFORMATION Page 9

11 Contact Information- continued Organization: Enter the DBA Name of the Organization. This should follow the formats below: CSEA Local 123, Big House Correctional Facility CSEA Unit Any County, City of Someplace Highway Dept Enter the Country, Street, City, State and Zip code of the Organization. If the organization does not have a separate address, enter the address of the principal officer selected below. Principal Officer: Select Type of Name: PERSON Enter Name and address of the person to be contacted by the IRS if necessary. If the organization does not have a separate office, this should be the same address as entered under Organization. CLICK RIGHT ARROW TO CONTINUE A POP UP BOX WILL ASK IF YOU WANT TO SUBMIT THIS FILING TO THE IRS CLICK OK Page 10

12 SCREEN 12 SUBMITTAL SUMMARY This screen summarizes the 990-N filing. CLICK Print to print a copy of this page for your records. NOTE: This page only confirms that the 990-N has been submitted. You will need to verify that the 990-N has been accepted by the IRS. CLICK MANAGE FORM 990-N SUBMISSIONS Page 11

13 SCREEN 13 MANAGE FORM 990-N - PENDING Initially the filing status will be PENDING. SCREEN 14 MANAGE FORM 990-N GET UPDATED STATUS After 7 minutes CLICK GET UPDATED STATUS. Page 12

14 SCREEN 15 MANAGE FORM 990-N - ACCEPTED Once the status changes please click on the Submission ID. The Filing Status will show either ACCEPTED or REJECTED Page 13

15 ***** PRINT CONFIRMATION SCREEN ***** CLICK LOGOUT If the Filing Status is REJECTED: If the confirmation indicates the e-postcard was REJECTED please forward a copy to the CSEA Audit Department at internaloperations@cseainc.org and then call the CSEA Audit Department at (518) or 1218 to discuss how to proceed. If the Filing Status is ACCEPTED: File a copy in the Local or Unit s records as proof of filing the Form 990- N for the fiscal year. Locals should submit a copy of the confirmation to the CSEA Statewide Treasurer along with their completed Annual Financial & Audit Reports. Units should submit a copy of the to their CSEA Local Treasurer along with their completed Annual Financial & Audit Reports. Congratulations, you are done for the year. Page 14

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17 PART II FIRST TIME USER PROCESS All users must complete this one-time process before attempting to file through the NEW IRS website. Your username and password from the Urban Institute will not work. First Time Users will have to Enter information to obtain a confirmation code Create a user ID and security profile Create an epostcard profile File a 990N for their organization. LOGIN SCREEN CLICK GET STARTED Page 16

18 SCREEN 1 PERSONAL INFORMATION Enter your name and address where indicated. CLICK SEND CONFIRMATION CODE A unique confirmation code will be sent to the address you have entered: Sample Your IRS Online Services Confirmation Code Dear user, Your confirmation code is: This code will expire in 15 minutes. Enter it into the Confirmation Code field as soon as possible to access your requested service. This is an automated . Please do not reply. Page 17

19 SCREEN 2 VERIFY IDENTITY Enter YOUR confirmation code in the format xxxx-xxxx, exactly as shown into the box provided. CLICK CONTINUE Page 18

20 SCREEN 3 SECURITY PROFILE Choose a User ID, Password and Site Phrase, select Site Image and answer 4 Challenge Questions where indicated. CLICK CONTINUE Page 19

21 SCREEN 4 PROFILE SUCCESSFULLY CREATED You will receive an confirming successful creation of your user profile. Remember to record your UserID, Password, Site Phrase and Challenge Question answers in a secure location. CLICK CONTINUE SCREEN 5 MANAGE AND SUBMIT Before the first filing, you must establish a Filing Profile for your organization. To establish a filing profile, CLICK MANAGE E-POSTCARD PROFILE. Page 20

22 SCREEN 6 SELECT EXEMPT ORGANIZATION Click on the Dropdown Llist Select Exempt Organization CLICK CONTINUE Page 21

23 SCREEN 7 e-postcard PROFILE Enter your organization s Employee Identification Number (EIN) in the two spaces provided. CLICK ADD EIN Page 22

24 SCREEN 8 e-postcard PROFILE - continued The EIN and Organization Name will appear in the list of associated EINs. Note: The organization name will always be Civil Service Employees Association CLICK CREATE NEW FILING PROCEED TO SCREEN 9 : SELECT EIN TO FILE ON PAGE 7 Page 23