Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Form 990-N is not a "return" even if it creates a TC 150. It doesn’t start the period of limitations for assessment. See Treas. Regs. 1.6033-6(c)(3) and (4).
If you determine that an organization was in fact required to file an annual information return, follow delinquent return procedures in IRM 4.70.13.3.9.
A dummy Form 990 must be in the case file. See Exhibit 4.70.14-39, EO Form 4844 Sample. Refer to IRM 4.70.13.9.1.1(8) for details on "dummy " Form 990.
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