Special education services can be provided without an IEP before a required review has occurred. This is considered an NIEP and information for these services is EMIS-reportable and should be entered in a stub IEP.
If the student later has an IEP developed, you can either create a new IEP, or you may choose to have an administrative user mark the NIEP document incomplete and use that document to author the full IEP.
If the student recently transferred to your district and has an IEP in SameGoal that was not adopted, NIEP information can be added to it. If the IEP has already been marked complete, have an administrative user mark the document incomplete (do not amend), add the NIEP information, then re-complete it.