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Instructions for IRS Form 990 Schedule J
for the current year.
Instructions for IRS Form 990 Schedule J Compensation Information
This document contains official instructions for IRS Form 990 Schedule J, Compensation Information - 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 J is available for download through this link.
FAQ
Q: What is IRS Form 990 Schedule J?
A: IRS Form 990 Schedule J is a form used to report compensation information for certain employees of tax-exempt organizations.
Q: Who needs to file IRS Form 990 Schedule J?
A: Tax-exempt organizations that pay certain employees more than a specified threshold need to file IRS Form 990 Schedule J.
Q: What type of compensation information is reported on Schedule J?
A: Schedule J reports details of compensation, including salaries, bonuses, retirement benefits, and other types of compensation.
Q: Is Form 990 Schedule J required for all tax-exempt organizations?
A: No, Form 990 Schedule J is only required for tax-exempt organizations that pay certain employees above a specified threshold.
Q: When is the deadline for filing IRS Form 990 Schedule J?
A: The deadline for filing IRS Form 990 Schedule J is typically the same as the deadline for filing Form 990, which is the 15th day of the 5th month after the end of the organization's accounting period.
Q: What happens if a tax-exempt organization fails to file Schedule J?
A: Failing to file IRS Form 990 Schedule J or providing incomplete or inaccurate information may result in penalties or other enforcement actions by the IRS.
Q: Are there any exceptions or special rules for filing Schedule J?
A: There may be exceptions or special rules for certain types of organizations or specific situations, so it is advisable to consult with a tax professional or refer to IRS guidance for more information.
Q: Can an organization amend Form 990 Schedule J after filing?
A: Yes, an organization can file an amended Form 990 Schedule J if they discover errors or omissions in the original filing.
Instruction Details:
- This 6-page document is available for download in PDF;
- Not applicable for the current tax year. Choose a more recent version to file this year's taxes;
- Complete, printable, and free.
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