What IRS Form 990-N (2016) Is For

Form 990-N (2016), also called the Electronic Notice (e-Postcard), was the required annual filing for small tax-exempt organizations with gross receipts normally $50,000 or less (IRS Instructions for Form 990, 2016). This short electronic filing replaced the longer Form 990 or 990-EZ for qualifying groups. Filing maintained the organization’s federal tax-exempt status under Internal Revenue Code §6033.

When You’d Use Form 990-N for 2016 (Late or Amended Filing)

You would file Form 990-N for 2016 if your organization:

• Missed the original due date (typically May 15, 2017 for calendar-year organizations).
  
  
• Received IRS reminder notices for non-filing.
  
  
• Needed to prevent automatic revocation after multiple years of missed filings.
  
  

⚠️ Important: There is no monetary penalty for filing late. However, failure to file for three consecutive years results in automatic revocation of tax-exempt status. Once revoked, you must reapply using Form 1023 or Form 1024.

Form 990-N cannot be amended like other tax returns—it only provides basic organizational data. If you discover errors, you submit a corrected e-Postcard for that year.

Key Rules Specific to 2016

• Filing threshold: Gross receipts ≤ $50,000.
  
  
• Filing method: Electronic only (no paper option).
  
  
• Eligibility exclusions: Some groups (e.g., section 509(a)(3) supporting organizations) were not eligible to use Form 990-N.
  
  
• No unique rule changes applied to 2016 compared to other years.
  
  

Step-by-Step (High Level)

1. Verify eligibility – Confirm your receipts were $50,000 or less and you qualify to file 990-N.
   
   
2. Gather details – EIN, legal name, address, principal officer, tax year, website (if any), and gross receipts info.
   
   
3. Use an approved e-file provider – The IRS’s direct system only accepts current-year filings, so prior years like 2016 must go through IRS-approved providers.
   
   
4. Submit electronically – Enter the 8 required data fields and file online.
   
   
5. Save confirmation – Keep proof of filing for your records.
   
   
6. Update records – Document the late filing and ensure current-year returns are timely.
   
   

Common Mistakes and How to Avoid Them

• ❌ Filing when receipts exceeded $50,000 – Larger organizations must file Form 990 or 990-EZ.
  
  
• ❌ Attempting to use IRS direct site – Prior-year filings require third-party e-file services.
  
  
• ❌ Incomplete fields – Ensure all eight data fields (including EIN and mailing address) are accurate.
  
  
• ❌ Filing before year-end – Wait until the tax year ends before submitting.
  
  
• ❌ Assuming inactivity = no filing – Even inactive organizations must file unless exempt.
  
  
• ❌ Ignoring the 3-year test – Use the proper three-year averaging method for gross receipts.
  
  

What Happens After You File

• Processing takes about 4–6 weeks.
  
  
• IRS records are updated to show compliance for 2016.
  
  
• You won’t get a paper acknowledgment, but status can be checked via the IRS Tax Exempt Organization Search tool.
  
  
• If your status was already revoked, filing the missing 990-N won’t restore it—you must reapply.
  
  
• For questions or IRS notices, contact TE/GE Customer Account Services at 877-829-5500.
  
  

FAQs

Q: Is there a penalty for filing late?
No monetary penalty, but failing to file for 3 years in a row leads to automatic revocation.

Q: Can I file through the IRS website?
No. The IRS direct e-Postcard system only accepts current-year filings. Use an IRS-approved provider for 2016.

Q: What if my organization already lost exempt status?
Filing the missing 990-N won’t reinstate you—you must apply for reinstatement with Form 1023 or 1024.

Q: Do I need transcripts before filing?
No. Form 990-N does not involve financial data—only basic organizational info.

Q: Do I also need to amend state filings?
Check your state’s rules. Some require additional state reporting; others accept the late federal filing alone.

Q: How do I know if I needed 990 or 990-EZ instead?
If 2016 gross receipts were over $50,000 or you were a supporting organization, you should have filed 990 or 990-EZ.

Q: Can I file multiple missing years at once?
Each year requires a separate filing. Submit one 990-N per missing year through your e-file provider.

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