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Frequently Asked Questions About Form 990 Attachments

The IRS has received a number of questions about the use of attachments when filing Form 990, Return of Organization Exempt From Income Tax.

The Form 990 General Instructions state, in Section J, that only certain types of attachments are permitted. Why are these permitted but others are not?
What happens if an organization that files electronically attempts to include other types of attachments?
Some Form 990 software used to prepare paper filings transfers all narrative information that does not fit on the core form or schedules onto Schedule O. Other software permits this information to be reported, for paper filings, in separate statements or "white paper attachments" that are not a part of the Form 990. May either method be used when filing a paper Form 990?
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?

View and print all Form 990 Attachment FAQs (Adobe).

Page Last Reviewed or Updated: 2013-03-11