Future Developments

For the latest information about developments related to Schedule J (Form 990) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form990.

General Instructions


Terms in bold are defined in the Glossary of the Instructions for Form 990, Return of Organization Exempt From Income Tax.

Purpose of Schedule

Schedule J (Form 990) is used by an organization that files Form 990 to report compensation information for certain officers, directors, individual trustees, key employees, and highest compensated employees, and information on certain compensation practices of the organization.

Part II of Schedule J may be duplicated if additional space is needed. Use as many duplicate copies of Part II as needed, and number each page.

Who Must File

An organization that answered “Yes” on Form 990, Part IV, line 23, must complete Schedule J. Do not file Schedule J for institutional trustees.

If an organization is not required to file Form 990 but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules.

More Online Instructions