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, even though it will only complete Part I.