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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

Exempt Organizations Annual Reporting Requirements - Form 990, Schedules A and B: Who Must File

Who must file Schedule A, Form 990?

An organization that answered "Yes" to Form 990, Part IV, line 1 must complete and attach Schedule A (Form 990 or 990-EZ) to Form 990. Any section 501(c)(3) organization (or organization treated as such) that files a Form 990-EZ must complete and attach this Schedule to Form 990-EZ, which include:

  • Organizations that are described in section 501(c)(3) and are public charities;
  • Organizations that are described in sections 501(e), 501(f), 501(j), 501(k) or 501(n); and
  • Nonexempt charitable trusts described in section 4947(a)(1) that are not treated as private foundations.