Form 990-EZ Executive Compensation Reporting Unchanged (Tip #10) |
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Have executive compensation reporting requirements changed for the 2008 Form 990-EZ?
No. Organizations that file Form 990-EZ for 2008 may use the compensation reporting requirements applicable to 2007 Form 990-EZ filings. However, these organizations may choose instead to report compensation on the 2008 Form 990-EZ using the reportable compensation and other compensation definitions required to be used for the Form 990 beginning with 2008 tax years. An organization must use the same method for all listed persons, and must continue to use the same method for all Form 990-EZ filings beginning with the 2008 tax year. The 2008 Form 990-EZ instructions explain the reporting options available to filing organizations.
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Page Last Reviewed or Updated: July 20, 2011