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Form 990-SF: 990 (Schedule F)
IRS Form 990 (Schedule F) is a statement of activities outside the United States that an organization must file if it meets certain activity thresholds; this edition requires filing by December 2024.
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IRS Form 990-SF - 990 (Schedule F)
IRS Form 990 (Schedule F) is a statement of activities outside the United States that an organization must file if it meets certain activity thresholds; this edition requires filing by December 2024.
Risk Radar
Scan points- 1Do not skip Part II if you gave grants exceeding $5,000 to a foreign organization or individual.
- 2Failing to complete Part I when aggregate revenues or expenses exceed $10,000 from foreign activities.
- 3Not reporting an activity in Part I even if incurred expenditures were zero but revenue exceeded $10,000.
- 4Omitting a recipient organization/entity from Part II if they received exactly $5,000 (the threshold).
- 5Completing Part II for grants to foreign individuals through a foreign organization when the grant is NOT earmarked for specific people.
Plain English
This form tells the IRS about all the work your nonprofit does in countries outside the United States. It details how much money you earn or spend internationally and who receives assistance from those foreign activities. Filing Form 990 (Schedule F) provides a clear record of your global operations for tax purposes.
Submission Date
- Filing date: 2025-01-14 22:12:04
- 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 an organization files Form 990 and conducts activities outside the United States at any time during the tax year.
- Do not use this form if the organization is not required to file Form 990 but chooses to file a complete return and provide all requested information.
- Check Form 990 instead when the organization is filing its main annual return, as Schedule F attaches to it.
Form selector
Use this form or another form?
Organization files Form 990 but has no activities outside the United States
The form is required if an organization answers 'Yes' on Part IV, line 14b, 15, or 16.
✓ Check Part IV of Form 990
Not stated in the official source
Organization chooses to file Form 990 but has no foreign activities
The organization must still file a complete return and provide all requested information on Schedule F.
✓ Check instructions for filing requirements.
Not stated in the official source
Organization is a VEBA paying benefits under Section 501(c)(9)
This specific payment type requires reporting via Schedule F.
✓ Verify the activity description aligns with this benefit.
Part I, Question 2 (for grantmakers)
Deadline or filing window
Filing is required when an organization meets the criteria in Form 990, Part IV. Since this form is on continuous use (per the December 2024 revision), there is no fixed deadline date mentioned; filing occurs as needed throughout the tax year.
Checklist
What you need before filling it out
Purpose of Schedule F
Organization's activities outside the United States during the tax year · Instructions p.1
Who Must File
Answered 'Yes' on Form 990, Part IV, line 14b, 15, or 16 · Instructions p.1 / Form p.1
Geographic Region (e.g., Antarctica)
The specific name of the region listed in Column (a) · Instructions p.1
Type of Activity (e.g., Program Services)
One of the defined types: grantmaking, fundraising activities, etc. · Instructions p.3
Expenditure Amount (Column f)
Total amount of expenditures for a region/activity · Instructions p.3
Before you submit
- 1Verify the form revision date reads December 2024.
- 2Confirm that the organization answered 'Yes' on Form 990, Part IV, line 14b, 15, or 16.
- 3Ensure all activities conducted outside the United States are reported by region in Column (a).
- 4For each activity listed, specify the correct type of activity in Column (d) and provide a description if it is 'program services' in Column (e).
- 5Confirm that amounts entered in Column (f) are rounded to the nearest $1,000.
- 6If expenditures and investments exist for one region/activity, ensure they are listed on separate lines.
- 7Attach Schedule F (Form 990) to the completed Form 990.
How to file this form
- 1Complete Part I of Schedule F (Form 990) with General Information regarding activities outside the United States.
- 2For each geographic region, list it in Column (a), then specify all relevant activity types in Column (d).
- 3If 'program services' is listed in Column (d), provide a specific description of that service in Column (e).
- 4Enter the total expenditure amount or investment book value for that region/activity combination in Column (f).
- 5Review all entries to ensure expenditures and investments are on separate lines if both exist for a region.
- 6Sign and date Schedule F (Form 990) before submitting it with Form 990.
Known limitations
- 1An organization that chooses to file Form 990 but is not required to do so must still provide all requested information, including any necessary schedules.
- 2If an organization answers 'Yes' to Part IV, line 14a and maintains offices outside the United States, it must list the number of offices in each specific region (Column a).
- 3When reporting total offices for regions outside the U.S. (Part IV, Column b), one office cannot be counted more than once toward the total.
- 4If an organization checks 'Accrual' on Form 990, Part XII, line 1 and follows FASB ASC 958, it should report the present value of future grants in Part III, column (d) or (f).
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 of Schedule F (Form 990) is dated December 2024, and the form/instructions have been converted to continuous use, meaning they update as needed.
What changed or needs a fresh check
- Edition date — confirm December 2024
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source (but instructions reference IRS.gov/Form990)
- Signature — Not explicitly required on Schedule F itself, but must be attached to Form 990.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 990 (Schedule F).
- 2The form is updated continuously; confirm that the revision date reads December 2024.
- 3If an organization reports cash grants, it should retain documentation detailing these amounts for verification.
- 4For future developments regarding Schedule F (Form 990), organizations can check IRS.gov/Form990.
Sources
- SRCInstructions p.1 — Schedule F (Form 990) and instructions have been converted from an annual revision to continuous use.
- SRCInstructions p.1 — An organization must complete Schedule F (Form 990) if it answered “Yes” on Form 990, Part IV, Checklist of Required Schedules , line 14b, 15, or 16.
- SRCInstructions p.2 — If the organization answers “Yes” to Form 990, Part IV, line 14a and maintains offices outside the United States, it must list those offices in Column (a).
- SRCInstructions p.3 — Cash grants include payments by cash, check, money order, wire transfer, and other charges against funds on deposit at a financial institution.
- SRCForm p.4 — If 'Yes' to Part IV, Question 1 (U.S. transferor of property to a foreign corporation), the organization may be required to file Form 926.
- SRCForm p.4 — If 'Yes' to Part IV, Question 2 (interest in a foreign trust), the organization may be required to file Form 3520 and/or Form 3520-A.
- SRCInstructions p.4 — Cash grants must be reported in U.S. dollars for recipients in each region; if following Accrual, future grant present value is reported in Part III, column (d) or (f).
- SRCForm p.1 — The form revision date on file is 12-2024.
Common confusion points
Who must file Form 990 (Schedule F)?
An organization that answered 'Yes' on Form 990, Part IV, line 14b, 15, or 16 must complete and attach Schedule F.
→ Check Part IV of the main Form 990 to confirm filing requirement.
How do I report my foreign offices?
List individual region counts in Column (a), then total them in Column (b) without double-counting any single office.
→ Ensure your regional breakdown matches the totals reported in Column (b).
What is a 'Cash Grant'?
It includes grants or allocations paid by cash, check, money order, wire transfer, or other charges against funds on deposit at a financial institution.
→ Check Part III and Part IV descriptions for specific grant definitions.
When should I report a foreign partnership interest?
If the organization had an ownership interest in a foreign partnership during the tax year, it must complete that section of Schedule F.
→ Verify if you held any direct or indirect stake in a foreign partnership.
Do all grants need to be reported as cash grants?
Cash grants include specific payment methods; if an organization follows Accrual accounting and makes future grants, it reports the present value too.
→ Review Part IV columns (d) and (f) for accrual reporting details.
What happens if I have a foreign corporation interest?
If 'Yes' to Part IV, line 3, the organization may be required to file Form 5471.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 3520 or Form 3520-A (if you have an interest in a foreign trust).
- Form 5471 (Information Return of U.S. Persons With Respect to Certain Foreign Corporations) if you own a foreign corporation.
- Form 8621 (Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund) if you are a shareholder in a passive foreign investment company/qualified electing fund.
- Form 8865 (Return of U.S. Persons With Respect to Certain Foreign Partnerships) if you own a foreign partnership.
Questions about IRS Form 990-SF
What is IRS Form 990-SF used for?
This form tells the IRS about all the work your nonprofit does in countries outside the United States. It details how much money you earn or spend internationally and who receives assistance from those foreign activities. Filing Form 990 (Schedule F) provides a clear record of your global operations for tax purposes.
Who must file IRS Form 990-SF?
An organization that answered “Yes” on Form 990, Part IV, Checklist of Required Schedules, line 14b, 15, or 16 must complete and attach Schedule F (Form 990). If an organization chooses to file but is not required, it must provide all requested information.
What information does IRS Form 990-SF require?
Part I provides general information on activities outside the United States, detailing revenue/expenses over $10,000. Part II specifically lists grants and other assistance given to foreign organizations or entities exceeding $5,000 in total.
When is IRS Form 990-SF due?
The source does not state a specific filing deadline date, but it notes that Schedule F (Form 990) is on continuous use as of the December 2024 revision.
Where do I file IRS Form 990-SF?
The instructions do not specify a single mailing address or electronic service center for Form 990 (Schedule F).
How do I complete IRS Form 990-SF?
First, an organization must determine if it needs to file based on its answers in Form 990, Part IV. Then, it completes Part I with general activity details. If applicable, it fills out Part II by listing each recipient entity that received more than $5,000.
What happens if IRS Form 990-SF is filed incorrectly?
Failing to complete all required parts means the organization is not providing all the information requested, which is necessary for proper tax review.
Who must file Form 990 (Schedule F)?
An organization that answered 'Yes' on Form 990, Part IV, line 14b, 15, or 16 must complete and attach Schedule F. Check Part IV of the main Form 990 to confirm filing requirement.
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