What is Schedule H (Form 990)?
Schedule H is a document that hospitals must file to report their charity care and community benefits. This form is essential for showing how hospitals support their communities by providing free or reduced-cost medical care. If a hospital operated at least one facility during the tax year, it must complete this form. Schedule H ensures that tax-exempt hospitals remain transparent about their contributions to community welfare and comply with IRS regulations.
What is Schedule H (Form 990) used for?
Schedule H (Form 990) is essential for hospitals to share key information about their operations. Here’s what it covers:
- Charity care and community benefits offered
- Financial assistance and billing policies
- Community building efforts
- Bad debt, Medicare, and collection practices
- Details on management companies and joint ventures
- Information on tax exemption and community health assessments
How to fill out Schedule H (Form 990)?
- 1
Answer "Yes" on Form 990, Part IV, line 20a if your organization operated at least one hospital facility during the tax year.
- 2
List all hospital facilities operated directly or through disregarded entities or joint ventures.
- 3
Complete Part V, Section D by listing non-hospital health care facilities operated during the tax year.
- 4
Answer "Yes" or "No" for questions regarding the Community Health Needs Assessment and Financial Assistance Policy.
- 5
Combine the completed Schedule H with the Form 990 for submission.
Who is required to fill out Schedule H (Form 990)?
Hospital organizations that operate at least one facility during the tax year must complete Schedule H (Form 990). This includes directly operated facilities, those by disregarded entities, and programs provided separately from the hospital's license.
Nonprofit hospital organizations use this form to report on charity care and community benefit activities. The information ensures accountability for community benefit expenditures as required by the IRS.
When is Schedule H (Form 990) not required?
Organizations do not need to file Schedule H (Form 990) if they did not operate any hospital facilities during the tax year. Additionally, if an organization is not required to file Form 990 but chooses to do so, it must still file a complete return that includes Schedule H if it operated hospital facilities.
When is Schedule H (Form 990) due?
The deadline for Schedule H (Form 990) is usually May 15th for most tax-exempt organizations. However, hospitals can receive an automatic three-month extension, moving the due date to August 15th. This extension is granted without needing to submit a request.
How to get a blank Schedule H (Form 990)?
The Internal Revenue Service (IRS) issues Hospitals, Schedule H (Form 990). Our platform has a blank version of this form ready for you to fill out. Remember, PDF Guru aids in filling and downloading forms, but not in filing them.
Do you need to sign Schedule H (Form 990)?
No, Schedule H (Form 990) does not require a signature according to official IRS guidelines. However, it's always best to check for the latest updates to ensure compliance. With PDF Guru, you can easily fill out the form, download it for your records, and handle any additional steps outside of our platform, such as submission. Remember, our tools allow for basic electronic signatures, but not digital signatures.
Where to file Schedule H (Form 990)?
Hospitals need to file Schedule H (Form 990) with the IRS. You can choose to e-file using the IRS e-file system or send it by mail.
If mailing, ensure you send it to the correct IRS address. Following the guidelines helps prevent any submission delays.
