Form 990 Attachments: Filer Must File All Pages of Required Schedules


Does our organization, which files a paper return, need to file all pages of a Form 990 schedule, including blank pages, when we are required to complete only a portion of the schedule? For example, we are a school, so we only complete Part I of Schedule A, not Parts II, III and IV. Are we required to file all of Schedule A, or only Part I?

Yes, a paper Form 990 filer must file all pages of a required schedule, even if it is only required to complete parts of the schedule. For instance, the filer described in this question should file the entire Schedule A PDF, even though it will only complete Part I.