[E-file Error Code F990PF-036-01] How do I resolve it?
20 views | Last modified 4/13/2021 3:37:18 AM EST | Added by ExpressTaxExempt Team

Applicable To
990-PF 990-N 990-EZ 990 8868 1120-POL

IRS Error Code F990PF-036-01

If the foundation is claiming the status as a private operating foundation within the meaning of section 4942(j)(3) or 4942(j)(5) for calendar year 2016 or the taxable year beginning in 2016, then the Qualifying distributions made directly for active conduct of exempt activities of the Private Operating Foundation must have a value.

What does it mean:

The organization that claims the status as a private operating foundation within the meaning of section 4942(j)(3) or 4942(j)(5) must not have provided a value for the Qualifying distributions made directly for active conduct of exempt activities of the Private Operating Foundation. In this case, the IRS would have rejected the return.

Resolution:

Your organization must provide a value for the Qualifying distributions made directly for active conduct of exempt activities of the Private Operating Foundation.

Here's how to resolve the error

  1. Log in to your ExpressTaxExempt account.
  2. Identify the rejected return either from the Dashboard or Forms History.
  3. To identify it from the Dashboard, keep a note of the Return ID of the rejected return that you find in the rejection email. 
  4. To identify it from the Forms History page, click the Tax Returns on the menu, and you'll land in the Forms History page, where you'll find the rejected return listed. 
  5. In both options, you need to click on the Rejected by the IRS button found against the rejected return to find the list of errors. Then, click the Fix Me button against the error code F990PF-036-01.
  6. Based on the filing type you have chosen, you will be navigated to the corresponding page.
    • Interview-based filing - You'll be directed to the Adjusted Net Income & Qualifying Distributions page. On this page, provide the required information so that the field Qualifying distributions made directly for active conduct of exempt activities consist of a value.
    • Form-based filing - You'll be directed to Part XIV, Line 2e of Form 990-PF. Here, you are required to calculate and provide a value for Qualifying distributions made directly for active conduct of exempt activities.
  7. Review the details, and click the Transmit button to re-transmit your return to the IRS at no additional cost.

We'll keep you informed on the status of the return once we hear back from the IRS.

For any further assistance, we recommend contacting the IRS e-Help Desk Toll-Free Number 1-866-255-0654.

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