The IRS has updated its 990-N FAQ, click this link to read them all or download a PDF of them. Included it the FAQ's:
When will the e-Postcard (Form 990-N) be due? How often do I need to file?
How do I file Form 990-N (e-Postcard)?
Will the IRS notify affected organizations about the filing requirement?
Why do I need to provide this information?
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