Form 990-EZ Schedule O: When You Need It and What to Write
Reviewed · First published · 5 min read
Form 990-EZ is short, but some of its lines need more than a number. Where the form wants a description, a list or an explanation, it sends you to Schedule O (Form 990), Supplemental Information to Form 990 or 990-EZ.
This guide explains when a 990-EZ needs Schedule O, what to write for each line that points there, and what the IRS says to keep off it.
Does every 990-EZ need Schedule O?
No. The Schedule O instructions say that all Form 990 filers and "certain organizations that file Form 990-EZ" must file it. A 990-EZ filer needs Schedule O when one of its answers calls for an explanation, and the instructions name the lines that do.
In practice many small organizations do need it. "Other revenue" and "other expenses" are common on a 990-EZ, and both have to be described on Schedule O.
You can also use it by choice. The 990-EZ instructions say answers can be explained or supplemented on Schedule O if the space on the form is too small, or if a Yes or No answer is required and you want to explain it.
The 990-EZ lines that send you to Schedule O
| Line | When | What to write |
|---|---|---|
| Part I, line 8: other revenue | Any amount | A description of the income |
| Part I, line 10: grants and similar paid | Any amount | A list of grants; for each grantee over $5,000, the details below |
| Part I, line 16: other expenses | Any amount | A description of the expenses |
| Part I, line 20: other changes in net assets | Any amount | An explanation of the change |
| Part II, line 24: other assets | Any amount | A description of the assets |
| Part II, line 26: total liabilities | Any amount | A description of the liabilities |
| Part III, line 31: other program services | Any entry | A description of program services beyond the three on lines 28 to 30 |
| Part V, line 33: new or ended activities | Yes | Significant activities not reported to the IRS before, and significant activities you stopped |
| Part V, line 34: changes to governing documents | Yes | A description of the significant changes |
| Part V, line 35b: Form 990-T | No, after Yes on line 35a | Why the organization didn't file Form 990-T |
| Part V, line 44d: Form 720 | No | Why the organization didn't file Form 720 (indoor tanning services only) |
What the instructions add for some lines
- Line 8: the instructions give examples of other revenue, such as interest on loans to officers or on notes that aren't investments, and royalties that aren't investment income.
- Line 10: for each grantee that received more than $5,000 in the year, list the class of activity, the name and address (for organizations, not for individuals), the amount, and any family, employment, control or ownership relationship of an individual grantee to people with an interest in your organization. Describe the activity in more detail than "charitable" or "educational": for example, scholarships, or food and shelter for disaster victims.
- Line 16: examples include penalties and fines, insurance, interest, travel, and the cost of conferences and meetings.
- Line 20: typical items are adjustments for earlier years (such as uncollectible pledges or refunded contributions) and unrealized gains or losses on investments carried at market value.
- Line 34: describe the significant changes, but don't attach the amended bylaws or articles, unless the change is to the organization's name.
How to write the entries
The Schedule O instructions set a few rules for every entry:
- Fill in the line on the 990-EZ first. Schedule O supplements the form; it doesn't replace it.
- Name the part and line each entry relates to, and keep the form's order: Part I before Part II, line 8 before line 16.
- Tick the box in the heading of each 990-EZ part that has information on Schedule O.
- Use as many pages as you need. Continuation sheets are allowed.
- Keep other schedules' explanations where they belong. Don't use Schedule O to explain answers on another schedule: each has its own supplemental part. Schedule A explanations go in Schedule A, Part VI.
Short, factual entries are enough. Some examples written for this post (not IRS wording):
- Part I, line 8: Interest on a loan the club made to its sister chapter, $120.
- Part I, line 16: Liability insurance $450; awards and trophies $1,200; banquet costs $2,300; bank fees $60.
- Part V, line 33: During the year the organization started a weekend food program for students' families. This activity had not been reported to the IRS before.
What doesn't go on Schedule O
- Social security numbers. The instructions warn that Schedule O is made available for public inspection, so leave SSNs off.
- The late-filing statement. If the return is late, the instructions say to attach a separate statement of the reasons and not to use Schedule O for it. See filing a late Form 990-EZ.
- Copies of documents. Describe changes to governing documents in words; attach documents only where the instructions call for them, such as for a name change.
Amended returns
An amended 990-EZ is a complete new return for the same year with Amended return checked in Item B. The 990-EZ instructions say to list on Schedule O which parts and schedules were amended and to describe the amendments. Schedule O is where the IRS reads what changed. See amend a return you already filed.
Anyone can read it
The header of Schedule O says Open to Public Inspection, and the 990-EZ instructions say a completed Form 990-EZ is generally available for public inspection under section 6104. Donors, grant-makers, local reporters and future treasurers can all read what you write. Write it plainly, and keep it accurate.
Schedule O on 990.tax
990.tax e-files Form 990-EZ with Schedules A and O for tax years 2023 and 2024. When one of your answers needs an explanation, the app asks for it and files it on Schedule O with its part and line. A late-filing statement is filed as its own attachment, as the instructions require. Tax year 2025 opens on 990.tax once the IRS approves our tax year 2025 software, and we can't promise a date; see which tax years can I file?
Some 990-EZ returns need other schedules 990.tax doesn't file yet; the app tells you before you pay (what 990.tax does not file). For Schedules A and B, see Form 990-EZ Schedule A and Schedule B. There is one price per filing (pricing).
Start a 990-EZ for 2023 or 2024 on 990.tax
990.tax is an IRS-authorized e-file provider. It is not affiliated with the IRS.
This post is general information, not legal or tax advice.
