4958-6 c For Paperwork Reduction Act Notice see the Instructions for Form 990. Cat. No. 50053T Schedule J Form 990 2017 Page Officers Directors Trustees Key Employees and Highest Compensated Employees. SCHEDULE J Form 990 Department of the Treasury Internal Revenue Service Name of the organization Part I Compensation Information OMB No* 1545-0047 For certain Officers Directors Trustees Key Employees and Highest Compensated Employees Complete if the organization answered Yes on Form 990 Part IV...line 23. Attach to Form 990. Go to www*irs*gov/Form990 for instructions and the latest information* Open to Public Inspection Employer identification number Questions Regarding Compensation Yes 1a Check the appropriate box es if the organization provided any of the following to or for a person listed on Form 990 Part VII Section A line 1a* Complete Part III to provide any relevant information regarding these items. First-class or charter travel Travel for companions Tax indemnification and...gross-up payments Discretionary spending account Housing allowance or residence for personal use Payments for business use of personal residence Health or social club dues or initiation fees Personal services such as maid chauffeur chef b If any of the boxes on line 1a are checked did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above If No complete Part III to explain. Did the organization require substantiation prior...to reimbursing or allowing expenses incurred by all directors trustees and officers including the CEO/Executive Director regarding the items checked on line 1a. No 1b Indicate which if any of the following the filing organization used to establish the compensation of the organization s CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director but explain in Part III. Compensation...committee Independent compensation consultant Form 990 of other organizations Written employment contract Compensation survey or study Approval by the board or compensation committee During the year did any person listed on Form 990 Part VII Section A line 1a with respect to the filing organization or a related organization a Receive a severance payment or change-of-control payment. b Participate in or receive payment from a supplemental nonqualified retirement plan. If Yes to any of lines 4a c...list the persons and provide the applicable amounts for each item in Part III. 4a 4b 4c Only section 501 c 3 501 c 4 and 501 c 29 organizations must complete lines 5 9. For persons listed on Form 990 Part VII Section A line 1a did the organization pay or accrue any a The organization. b Any related organization. If Yes on line 5a or 5b describe in Part III. 5a 5b 6a 6b payments not described on lines 5 and 6 If Yes describe in Part III. Were any amounts reported on Form 990 Part VII paid or...accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.
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How to fill out IRS 990 - Schedule J
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How to edit IRS 990 - Schedule J
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How to fill out IRS 990 - Schedule J
Filling out the IRS 990 - Schedule J involves a few straightforward steps. First, download the form from the IRS website or access it through a tax software platform. Next, carefully read the instructions provided for each section to gather the appropriate information. Complete the form by entering your data accurately in the specified fields, reviewing your inputs for correctness before finalizing.
About IRS 990 - Schedule J 2017 previous version
What is IRS 990 - Schedule J?
IRS 990 - Schedule J is a tax form specifically for exempt organizations to report compensation information. This schedule is an attachment to the IRS Form 990, which nonprofits file annually to provide detailed information about their finances, governance, and activities. This particular schedule focuses on reporting compensatory costs for officers, directors, trustees, and highest-paid employees of the organization.
When am I exempt from filling out this form?
You may be exempt from completing IRS 990 - Schedule J if your organization does not report any compensation that meets or exceeds the $100,000 threshold. Additionally, certain smaller organizations that file the Form 990-N (e-Postcard) are not required to complete this schedule.
What are the penalties for not issuing the form?
Failing to submit IRS 990 - Schedule J, when required, can lead to significant penalties. Organizations may face fines, loss of tax-exempt status, and potential legal problems if they do not comply. It is essential to pay attention to deadlines and requirements to avoid these consequences.
Is the form accompanied by other forms?
IRS 990 - Schedule J is generally accompanied by the main IRS Form 990. Along with these forms, other schedules may also be required depending on the organization's activities, such as Schedule B for contributions. It is important to review the requirements thoroughly to ensure all necessary forms are submitted.
What is the purpose of this form?
The purpose of IRS 990 - Schedule J is to enhance transparency regarding the compensation practices of nonprofits. It allows the IRS and the general public to understand the salaries and pay structures within these organizations. Reporting this information is crucial for maintaining public trust and ensuring compliance with federal regulations.
Who needs the form?
Organizations that are required to file Form 990 with the IRS must also complete Schedule J if they pay their top employees and unrelated parties total compensation of $100,000 or more. This requirement ensures that significant compensation packages are disclosed to promote transparency in nonprofit management.
Components of the form
The IRS 990 - Schedule J includes various sections that detail compensation information for the organization’s top employees. Key components include salary data, summary compensation, and information regarding any bonuses or deferred compensation. Each section is aimed at providing a comprehensive overview of the compensation structure.
What information do you need when you file the form?
When filing the IRS 990 - Schedule J, gather comprehensive data about each individual whose compensation needs to be reported. This includes names, titles, the amount of compensation, and any additional benefits received. Accurate information will ensure compliance and help avoid audit issues.
Where do I send the form?
Once completed, the IRS 990 - Schedule J, along with Form 990 and any accompanying schedules or forms, should be mailed to the designated address provided in the IRS instructions for Form 990. The mailing address varies based on the type of organization and location, so consult the IRS guidelines to confirm where to send your submission.
FAQ about IRS 990 - Schedule J
What should I do if I find an error after submitting my 2017 schedule j form?
If you discover an error after submitting your 2017 schedule j form, you should file an amended form as soon as possible. This helps ensure that your filing reflects accurate information, which is crucial for compliance. It is also important to keep records of your original submission and any amended forms for your personal records.
How can I verify the status of my submitted 2017 schedule j form?
To verify the status of your submitted 2017 schedule j form, you can check your online tax account if you filed electronically. Additionally, you may receive updates via mail from the tax authority regarding your form's processing status. Keeping track of confirmation emails or documents received can also provide insight into your submission status.
What do I need to consider regarding e-signature when filing my 2017 schedule j form?
When filing your 2017 schedule j form electronically, it’s essential to ensure that your e-signature is acceptable under the tax authority's guidelines. Typically, specific software will facilitate the e-signature process, so familiarize yourself with these requirements to ensure your filing is valid. Always confirm that your e-file is submitted with the proper authorization.
What steps should I take if I receive a notice regarding my 2017 schedule j form?
If you receive a notice regarding your 2017 schedule j form, carefully read the document for specific instructions. Respond promptly with any required documentation or clarifications, and keep copies for your records. If necessary, consider reaching out to a tax professional to assist with your response and ensure compliance with the notice.
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