What IRS Form 990-N (2016) Is For
IRS Form 990-N (2016), or the Electronic Notice (e-Postcard), is required annually for small tax-exempt organizations with gross receipts of $50,000 or less. Created under Section 6033 of the Internal Revenue Code, it simplifies reporting by collecting only basic details—such as the organization’s name, address, principal officer, and tax year. The form must be filed online through an IRS-approved provider—failure to file for three consecutive years results in the automatic revocation of tax-exempt status.
If you’re managing multiple filings or need guidance across different form types, the IRS Form Help Center is a helpful place to review additional requirements and resources.
When You’d Use IRS Form 990-N (2016)
You should use IRS Form 990-N (2016) if your organization meets specific conditions set by the IRS for small tax-exempt organizations. This form is ideal for groups that must confirm their continued eligibility and maintain their tax-exempt status.
Use Form 990-N (2016) if:
- Your annual gross receipts are $50,000 or less: The organization’s total income from all sources must stay below this threshold for the year.
- You operate as a small or volunteer-run nonprofit: Community groups, local charities, and church auxiliaries commonly file the e-Postcard each year.
- You missed the original due date: Late filers can still submit Form 990-N (2016) to update the organization’s record and maintain compliance.
- You are not required to file longer forms: Larger nonprofits or private foundations must file Form 990, 990-EZ, or 990-PF instead.
Filing ensures the IRS knows your organization is active and meeting its annual notice requirements. For more details about this filing, visit the Form 990-N page.
Key Rules or Details for Tax Year 2016
When preparing the IRS Form 990-N (2016), small tax-exempt organizations should keep these essential details in mind:
- Who must file Form 990-N: Organizations with gross receipts of $50,000 or less during the 2016 tax period must submit the electronic notice.
- Information to include: The form requests your organization’s legal name, principal officer, website address, and mailing address.
- Tax year reference: To avoid errors in filing, report based on when your tax year ends.
- Filing method: The form must be completed online through an IRS-approved e-file provider; paper copies are not accepted.
- Deadlines: The applicable due date is generally the 15th day of the fifth month after the close of the tax year (for most, May 15).
Step-by-Step (High Level)
Step 1 – Verify Eligibility
Confirm that your organization’s gross receipts are $50,000 or less and that you qualify for the e-Postcard. Verify that you are not a private foundation or a supporting organization that is required to file a different return. Ascertain whether your reporting is based on a calendar or fiscal year to ensure the correct due date is applied.
Step 2 – Gather Basic Information
Assemble the details you will enter on the form: EIN, legal name, any other names used, mailing address, and the principal officer’s name and contact information. Include the website address if your organization has one, and note when your tax year ends. Be ready to confirm that receipts are at or below the $50,000 threshold.
Step 3 – File Electronically
Go to an IRS-approved e-file provider to submit the Form 990-N (2016). The IRS’s direct system does not accept prior-year filings, so use an authorized provider. Enter each field carefully, review everything for accuracy, and submit the electronic notice. You should receive on-screen or email confirmation from the provider.
Step 4 – Save Proof and Verify Status
Save the confirmation for your records and record the submission date. After several weeks, check the IRS Tax-Exempt Organization Search tool to verify that your filing appears. Set a reminder for next year’s due date; missing three consecutive years triggers automatic revocation of tax-exempt status.
For help with compliance issues, audits, or late filings, visit our Contact Page to reach our team.
Common Mistakes and How to Avoid Them
When filing IRS Form 990-N (2016), small tax-exempt organizations should be aware of common errors that may delay processing or jeopardize their tax-exempt status. Here’s how to avoid them:
- Filing when receipts exceed $50,000: Check your organization’s gross receipts before filing. If they are above the limit, use Form 990 or Form 990-EZ instead of the e-Postcard.
- Using the IRS direct site for older filings: The IRS system only accepts current-year forms. For 2016 or earlier, always file through an approved e-file provider.
- Leaving information incomplete or inaccurate: Carefully review your entries, including the mailing address, principal officer name, and all required fields, before submitting.
- Assuming inactivity means no filing is required: Even if your organization had no income or expenses, you must still file annually to stay compliant.
- Failing to file for three consecutive years: Set calendar reminders for each filing period. Missing three years results in automatic revocation and requires reapplication with the IRS.
After You File: What to Expect
Once your IRS Form 990-N (2016) is submitted, the IRS typically updates your filing history within a few weeks. You can check your organization’s record through the IRS Search tool to confirm that the e-Postcard was accepted and linked to the correct account. If you filed under other names in the past, verify that all records appear correctly to avoid future issues.
There is no penalty for late filing; however, missing the due date for three consecutive years results in the automatic loss of tax-exempt status. If an extension was previously granted for a different return, it does not apply to Form 990-N. Most organizations operate on a calendar year, so they should file by May 15 of the year following the one in which the event occurred to stay compliant.
If you ever need help reviewing prior submissions, Essential IRS Transcripts for Nonprofits explains how to access the IRS transcripts used to confirm your organization’s filing history and status.
Frequently Asked Questions (FAQs)
What are the annual gross receipts limits for filing IRS Form 990-N (2016)?
Only exempt organizations with annual gross receipts of $50,000 or less are eligible to file Form 990-N. If your receipts exceed that amount, you must submit Form 990 or Form 990-EZ instead.
How do I file the electronic notice for a 2016 Form 990-N?
The electronic notice (e-Postcard) must be filed through an IRS-approved e-file provider since the IRS system no longer directly accepts prior-year submissions.
How can I check my filing history for past 990-N submissions?
You can review your filing history using the IRS Tax-Exempt Organization Search tool. It displays prior submissions and helps confirm whether your filings are up to date.
What happens if I miss the annual return due date?
There is no monetary penalty for missing the due date; however, failing to file for three consecutive years results in the automatic revocation of tax-exempt status.
Can I e-file multiple years of Form 990-N at once?
No, each annual return must be submitted separately through the e-file provider. This ensures the information is recorded correctly in the IRS system every year.
