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Form 990-SE: 990 or 990-EZ (Sch E)
IRS Form 990-SE is used by schools to report information on private schools filing Form 990 or 990-EZ. This form must be attached to the main return, and it has a revision date of December 2024.
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IRS Form 990-SE - 990 or 990-EZ (Sch E)
IRS Form 990-SE is used by schools to report information on private schools filing Form 990 or 990-EZ. This form must be attached to the main return, and it has a revision date of December 2024.
Risk Radar
Scan points- 1Ensure you complete and attach Schedule E if you answered 'Yes' on Part IV, Line 13, or Part VI, Line 48 of your main return.
- 2Filing Schedule E when the organization did not answer 'Yes' on Form 990/990-EZ Part IV/VI.
- 3Not providing a complete return if an organization chooses to file voluntarily.
- 4Failing to explain in Part II why Line 7 is answered 'No'.
- 5Omitting required records described in section 7.01 for IRS use.
Plain English
This form tells the IRS all about your school's activities because you are a private educational institution. It confirms if your organization follows rules regarding racial nondiscrimination in its admissions and public outreach efforts. Schools use this to document compliance with specific federal guidelines.
Submission Date
- Filing date: 2025-01-06 22:10:36
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a private school answers "Yes" on Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48.
- Do not use this form if the organization did not check the box on Schedule A (Form 990), Public Charity Status and Public Support, Part I, line 2, indicating it is a school.
- Check Form 990 or Form 990-EZ instead when reporting information for an organization that has filed those main forms.
Form selector
Use this form or another form?
Filing on behalf of a private school
Used to report specific financial and policy details required by the IRS.
✓ Check Part I lines 1, 2, or other sections.
Organization is a public charity that is also a school
Required if the organization checked "Yes" on Form 990, Part IV, line 13.
✓ Verify this requirement matches your main form's filing status.
Filing using the shorter version of the return
Still required to accompany Form 990-EZ if the school meets the criteria for completion.
✓ Ensure you attach this schedule to Form 990-EZ.
Deadline or filing window
The filing window is based on the organization's tax year. If an organization chooses to file voluntarily without being required to, it must provide all requested information. No specific extension date is stated in the source excerpts provided.
Checklist
What you need before filling it out
Part I, Line 1
Organization's charter, bylaws, or governing resolution · Form 990-SE (Schedule E)
Part I, Line 2
Copies of brochures, catalogues, and advertising materials · Form 990-SE (Schedule E)
Record Keeping (General)
Records indicating racial composition of student body, faculty, and staff for each academic year · IRS Request / School Files
Record Keeping (Exceptions)
Reports filed with federal, state, or local government agencies · Form 990-SE (Schedule E)
Part II Narrative
Specific line number supported by the narrative explanation · Part II of Schedule E (Form 990)
Before you submit
- 1Confirm you answered "Yes" to Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48.
- 2Verify that the organization name and Employer identification number are accurately listed on Form 990-SE (Schedule E).
- 3Check if you have completed Part I based on your school's policy status.
- 4If applicable, ensure all required narrative explanations are documented in Part II.
- 5Confirm that records supporting the answers (like brochures or composition data) exist for a minimum of 3 years.
- 6Verify that any exceptions to record keeping (Section 7.03) are supported by current reports.
- 7Ensure you have attached this completed Form 990-SE (Schedule E) to your main Form 990 or Form 990-EZ.
How to file this form
- 1Complete Part I of the Form 990-SE (Schedule E), answering questions about racial nondiscriminatory policy.
- 2If necessary, complete Part II to provide narrative explanations and identify which line number each explanation supports on Schedule E.
- 3Maintain supporting records for a minimum period of 3 years, including evidence of student/staff composition and scholarship documentation.
- 4Attach the completed Form 990-SE (Schedule E) to your main Form 990 or Form 990-EZ before sending.
Known limitations
- 1The IRS does not require a school to release personally identifiable records or personal information except as required by the Family Educational Rights and Privacy Act of 1974, 20 U.S.C. section 1232g (1974) [Instructions p.3].
- 2A school is not required to keep records if the maintenance of those records is prohibited under state or federal law [Instructions p.3].
- 3Records described in Section 7.01 do not need independent maintenance for IRS use if substantially the same information has been included in a report filed with an agency and that information is current within 1 year, provided copies are maintained by the school from which this information is readily obtainable [Instructions p.3].
Field map
Compact field-by-field guide
Organization Info
2 items
Legal name of the tax-exempt organization and its EIN.
Current mailing address and website URL if applicable.
Revenue
1 items
Sum of all revenue including contributions, program service revenue, investment income, and other revenue.
Expenses
1 items
Sum of all expenses including program services, management, and fundraising.
Assets
1 items
Total assets minus total liabilities at end of the reporting period.
Compliance
1 items
Certification of continued compliance with tax-exempt requirements.
Signatures
1 items
An authorized officer of the organization must sign.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is December 2024, and instructions have been converted from an annual revision to continuous use for tax year 2024 and subsequent years. For the latest information, refer to IRS.gov/Form990.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2024.
- Form Number — confirm the form number is 990-SE (or Schedule E, Form 990).
- OMB No. — confirm the OMB number is 1545-0047.
- Filer Status — confirm you are completing it for a private school that meets the filing criteria.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule E (Form 990-SE) for your records.
- 2The organization must maintain required records and information to avoid creating a presumption of non-compliance upon proper request [Instructions p.4].
- 3If you answer 'No' on line 7, explain that reason in Part II of the form [Form p.1].
- 4Use Part II to provide narrative explanations supplementing responses to lines 3, 4d, 5h, 6b, and 7 (or other questions) [Instructions p.3].
Sources
- SRCThe official title is 990 or 990-EZ (Sch E) and the revision date is December 2024 [Form p.1].
- SRCSchedule E (Form 990) reports information on private schools [Instructions p.1].
- SRCAn organization must complete Schedule E if it answered 'Yes' on Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48 [Instructions p.1 / Form p.1].
- SRCThe notice for nondiscriminatory policy must occupy at least three column inches when serving multiple communities [Instructions p.1].
- SRCThe IRS does not require releasing personally identifiable records unless required by FERPA (20 U.S.C. section 1232g) [Instructions p.3].
- SRCFailure to maintain or produce required records creates a presumption of non-compliance [Instructions p.4].
Common confusion points
Who must file Schedule E?
An organization that answered 'Yes' on Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48, must complete and attach this form [Instructions p.1].
→ Check the box on Form 990, Schedule A (Part I, line 2) to confirm it is a school.
How do you know if you need to file?
You must file Schedule E if your organization has indicated it is a school by answering 'Yes' on specified lines of Form 990 or Form 990-EZ [Instructions p.1].
→ Review Part IV, line 13 (Form 990) or Part VI, line 48 (Form 990-EZ).
What is the required notice for nondiscriminatory policy?
If serving more than one community, the notice must appear in newspapers likely to be read by all racial segments of served communities [Instructions p.1].
→ Ensure the notice occupies at least three column inches and uses specific font requirements.
Where do you put explanations?
Use Part II of Schedule E (Form 990-SE) for narrative explanations that supplement responses on Part I, such as explaining why a line is 'No' [Instructions p.3].
→ Remember to identify the specific line number each response supports in Part II [Instructions p.4].
What if you don't have records?
If you do not maintain required records, failure to produce them upon request creates a presumption that the organization failed to comply with guidelines [Instructions p.4].
→ Keep documentation of your filing status and record-keeping efforts.
When is this form valid?
The current revision date on file is December 2024 [Form p.1].
→ Confirm the revision date reads 12/24 on the form you use.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Part II of this form is used to explain responses to specific lines on Schedule E (Form 990) [Instructions p.3]
Questions about IRS Form 990-SE
What is IRS Form 990-SE used for?
This form tells the IRS all about your school's activities because you are a private educational institution. It confirms if your organization follows rules regarding racial nondiscrimination in its admissions and public outreach efforts. Schools use this to document compliance with specific federal guidelines.
Who must file IRS Form 990-SE?
An organization must complete and attach Schedule E (Form 990-SE) if it answered “Yes” on Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48. This applies even if the organization is not required to file but chooses to do so.
What information does IRS Form 990-SE require?
Part I collects basic compliance information, such as whether the school has a racially nondiscriminatory policy by statement (Line 1) and if it includes this statement in its brochures (Line 2). Part II provides narrative explanations for specific lines like Line 6b or Line 7.
When is IRS Form 990-SE due?
The source does not specify a filing deadline, but the form is used to report information for the organization's tax year. If an organization chooses to file voluntarily, it must provide all requested information.
Where do I file IRS Form 990-SE?
The instructions do not list specific service center addresses, but filers should reference www.irs.gov/Form990 for routing and latest information.
How do I complete IRS Form 990-SE?
First, complete Part I by answering questions regarding racial nondiscrimination policies (Lines 1-7). If necessary, use Part II to provide narrative explanations for lines like 6b or 7. Finally, attach Schedule E (Form 990-SE) to the main Form 990 or Form 990-EZ.
What happens if IRS Form 990-SE is filed incorrectly?
Failure to maintain or produce the required records described in section 7.01 upon proper request creates a presumption that the organization has failed to comply with these guidelines.
Who must file Schedule E?
An organization that answered 'Yes' on Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48, must complete and attach this form [Instructions p.1]. Check the box on Form 990, Schedule A (Part I, line 2) to confirm it is a school.
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