Gross Receipts

The total amount the entity received from all sources during its annual account period, without subtracting any costs or expenses.

Round your gross receipts value to the nearest whole dollar.

Use the following information to determine if your entity qualifies to file an e-Postcard.

For tax years 2012 and subsequent:

An entity’s gross receipts are considered to be normally $50,000 or less if:

This entity has been in existence for Gross receipts/pledges equal
1 year or less $75,000 or less
More than 1 year but less than 3 years $60,000 or less (average for current year and immediately preceding year)
3 years or more $50,000 or less (average for current year and immediately preceding 2 prior years)

For tax years 2011 and prior:

An entity’s gross receipts are considered to be normally $25,000 or less if:

This entity has been in existence for Gross receipts/pledges equal
1 year or less $37,500 or less
More than 1 year but less than 3 years $30,000 or less (average for current year and immediately preceding year)
3 years or more $25,000 or less (average for current year and immediately preceding 2 prior years)

If your gross receipts average is greater than these amounts, you cannot file an e-Postcard and you must file a Form 199.