This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for IRS Form 990 Schedule H for the current year.
This document contains official instructions for IRS Form 990 Schedule H, Return of Organization Exempt From Income Tax for Hospitals - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 990 Schedule H is available for download through this link.
Q: What is the purpose of IRS Form 990 Schedule H?
A: The purpose of IRS Form 990 Schedule H is to report information related to hospitals and their activities
Q: Who needs to file IRS Form 990 Schedule H?
A: Organizations that are exempt from income tax and operate one or more hospitals need to file IRS Form 990 Schedule H
Q: What information is required to be filed on IRS Form 990 Schedule H?
A: IRS Form 990 Schedule H requires information regarding the organization's activities as a hospital, including charity care, community health needs assessments, and executive compensation
Q: When is the deadline to file IRS Form 990 Schedule H?
A: The deadline to file IRS Form 990 Schedule H is the same as the deadline for filing IRS Form 990, which is generally the 15th day of the fifth month after the end of the organization's fiscal year
Q: Are there any penalties for not filing IRS Form 990 Schedule H?
A: Yes, there may be penalties for not filing IRS Form 990 Schedule H, including fines and the loss of tax-exempt status
Instruction Details:
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