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Form 990-SH: 990 (Schedule H)
IRS Form 990 (Schedule H) is used by hospitals to report information related to their charitable activities and compliance with the Affordable Care Act for organizations filing Form 990. This form must be attached if a hospital organization checks box 3 in Part I of Schedule A.
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IRS Form 990-SH - 990 (Schedule H)
IRS Form 990 (Schedule H) is used by hospitals to report information related to their charitable activities and compliance with the Affordable Care Act for organizations filing Form 990. This form must be attached if a hospital organization checks box 3 in Part I of Schedule A.
Risk Radar
Scan points- 1Failing to submit a copy of the most recent audited financials with the Form 990 is a critical error.
- 2Filing Schedule H without meeting the definition of a 'hospital' for Schedule H purposes.
- 3Omitting required Section B reports when an organization operates multiple facilities.
- 4Not attaching the most recent audited financial statements to the Form 990 submission.
- 5Including revenue related to subsidized health services in Part I, line 7g instead of excluding it.
Plain English
This form helps hospitals tell the IRS about how they serve their communities and meet specific requirements under the Patient Protection and Affordable Care Act. It allows the organization to detail its charitable work, such as workforce development or food security initiatives, for tax purposes.
Submission Date
- Filing date: 2025-12-16 08:10:45
- 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 hospital organization answered “Yes” on Form 990, Part IV, line 20a.
- Do not use it when the hospital organization did not operate at any time during the tax year at least one hospital facility.
- Check Form 990 instead when your organization is not a hospital organization but must file to report its activities.
Form selector
Use this form or another form?
Organization operated by disregarded entity
The organization is the sole member of a disregarded entity facility and needs to include that facility's data.
✓ Check instructions for Form 990, Part IV, line 20a.
Multiple facilities under one state license
Multiple buildings fall under a single state license and are considered one hospital facility for reporting purposes.
✓ Verify this definition on Instructions p.1.
Organization has no FAP
If the organization answered “No” to question 1a, it must still complete Schedule H but will skip directly to question 6a.
✓ Refer to Form 990, Part I, line 1a.
Organization has consolidated financials only
If included in consolidated statements but lacking separate ones, attach the consolidated financial statements including consolidation details.
✓ See instructions for Form 990, Part IV, line 20b.
Deadline or filing window
The filing trigger is generally tied to the organization's tax year activities. Since specific dates are not provided in this excerpt, the filer must confirm the exact due date based on their organizational filing schedule. No extension mechanism is detailed here.
Checklist
What you need before filling it out
Part I, Line 1a (FAP existence)
Yes/No answer regarding FAP during the tax year. · Part I of Schedule H (Form 990)
Part I, Line 2 (FAP application)
Selection describing how the FAP is applied across facilities. · Part I of Schedule H (Form 990)
Section B Reporting
Policies and practices addressed in section 501(r). · Section B on Form 990 / Instructions p.1
Audited Financial Statements
The most recent audited financial statements (or consolidated version with details). · Attachment to Form 990 / Instructions p.1
Bad Debt/AR Footnote
Exact wording or page number(s) from audited financial statements regarding bad debt expense, accounts receivable, or allowance for doubtful accounts. · Part VI / Instructions p.5
Other Community Benefit (Line 16j)
Check box if a summary of policy was provided instead of detailed policies listed on lines 16a–16i. · Part I, Line 16 / Form 990
Before you submit
- 1Ensure the organization answered “Yes” on Form 990, Part IV, line 20a.
- 2Verify that you are reporting information for at least one hospital facility operated during the tax year.
- 3Confirm you have combined data from all directly operated facilities and any disregarded entities where your organization is the sole member.
- 4Review Part I, Line 1b to confirm whether the Financial Assistance Policy (FAP) was written if you answered 'Yes' to 1a.
- 5Check that Part I, Line 2 accurately describes how the FAP applies across all hospital facilities.
- 6Verify that the required footnote or page number(s) related to bad debt/AR are provided in Part VI (Instructions p.5).
- 7If applicable, confirm you have attached a copy of your most recent audited financial statements to Form 990.
How to file this form
- 1Complete Part I of Schedule H (Form 990) by filling in the details regarding Financial Assistance and Certain Other Community Benefits at Cost.
- 2Provide footnote details or page numbers related to bad debt expense/accounts receivable in Part VI, referencing your attached audited financial statements.
- 3If applicable, complete Section B for each hospital facility reporting group, detailing its specific policies and practices as required by section 501(r).
- 4Attach a copy of the most recent audited financial statements (or consolidated financials with consolidation details) to Form 990.
- 5Sign and date Schedule H (Form 990) before mailing it along with the main Form 990.
Known limitations
- 1An organization does not need to file Schedule H (Form 990) if it did not operate one or more facilities during the tax year that satisfy the definition of a hospital facility.
- 2The definition of 'hospital' for Schedule A, Part I, line 3 is not the same as the definition of 'hospital' for Schedule H (Form 990).
- 3If an organization was included in consolidated audited financial statements but did not have separate audited financial statements for the tax year, it must attach a copy of the consolidated financial statements, including details of consolidation.
- 4For group return filers, the 'total expense' denominator used to determine the percent of total expense for column (f) is the amount entered on Form 990, Part IX, line 25, column (A), of the group return.
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 20/25. The instructions direct users to IRS.gov/Form990 for the latest information regarding developments related to Form 990 and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Form number — confirm the form is Schedule H (Form 990).
- Attachment requirement — confirm you are attaching this schedule to Form 990.
- Filer status — confirm your organization answered “Yes” on Form 990, Part IV, question 20a.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule H (Form 990).
- 2Attach Schedule H to Form 990 when filing.
- 3If required by Section 6033(b)(15)(B), attach a copy of your most recent audited financial statements to Form 990.
- 4If using consolidated financials, ensure the attachment includes details of consolidation.
Sources
- SRCInstructions p.1 — An organization must complete and attach Schedule H if it answered “Yes” on Form 990, Part IV, line 20a.
- SRCInstructions p.1 — A hospital facility is one required to be licensed, registered, or similarly recognized by a state as a hospital.
- SRCInstructions p.1 — The organization must file a single Schedule H (Form 990) combining information from directly operated facilities, disregarded entities' facilities, and other specified facilities.
- SRCInstructions p.3 — If the net community benefit expense is less than $0, enter “0.”
- SRCInstructions p.2 — An organization that didn't operate one or more qualifying facilities should not file Schedule H (Form 990).
- SRCForm p.1 — The name of the organization and Employer identification number are listed on Schedule H (Form 990) Part I.
- SRCInstructions p.3 — Column (f), 'Percent of total expense,' is based on column (e), 'Net community benefit expense.'
- SRCInstructions p.1 — Section B, Facility Policies and Practices must be completed for each hospital facility listed in Section A.
Common confusion points
Who must file Schedule H (Form 990)?
A hospital organization that operated at any time during the tax year at least one hospital facility.
→ Check if you answered 'Yes' on Form 990, Part IV, line 20a.
What is a 'hospital facility'?
It is one licensed, registered, or similarly recognized by a state as a hospital; multiple buildings under a single state license count as one facility.
→ Review the definition provided in the instructions for Schedule H (Form 990).
When do you use Schedule H?
An organization must complete and attach it if it answered 'Yes' on Form 990, Part IV, line 20a.
→ Confirm your answer on Form 990 before completing this form.
What happens if the net community benefit expense is negative?
Enter '0' in the designated field for the net community benefit expense.
→ Do not enter a negative percentage in column (f) of Schedule H (Form 990).
How do you calculate the percent of total expense (column f)?
It is based on the amount entered in column (e), 'Net community benefit expense,' not column (c), 'Total community benefit expense.'
→ Verify your calculation using the amounts from columns (e) and (c) of Schedule H (Form 990).
What if you don't have a Schedule K-1 (Form 1065)?
You can use other business records to make a reasonable estimate, such as the most recently available Schedule K-1 (Form 1065) adjusted for known facts.
→ Refer to instructions for Schedule H (Form 990), Part I, regarding estimation methods.
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Questions about IRS Form 990-SH
What is IRS Form 990-SH used for?
This form helps hospitals tell the IRS about how they serve their communities and meet specific requirements under the Patient Protection and Affordable Care Act. It allows the organization to detail its charitable work, such as workforce development or food security initiatives, for tax purposes.
Who must file IRS Form 990-SH?
A hospital organization that is required to file Form 990 must complete Schedule H (Form 990). Specifically, an organization checking box 3 in Part I of Schedule A (Form 990) must complete and attach it if it meets the definition of a hospital for Schedule H purposes.
What information does IRS Form 990-SH require?
The form collects details on community building activities in Part II, including grants made. Furthermore, Part V requires reporting on Facility Policies and Practices, with a separate Section B needed for each facility listed in Part A.
Where do I file IRS Form 990-SH?
The instructions do not specify a single service center address; filing is done by submitting the completed form with its attached audited financial statements.
How do I complete IRS Form 990-SH?
The filer must complete all parts, including providing a separate Section B for each hospital facility listed in Part A. The organization must attach its most recent audited financial statements to the Form 990 submission. Finally, the entire package requires proper signing before sending.
What happens if IRS Form 990-SH is filed incorrectly?
If the organization fails to file Schedule H (Form 990) when required, it misses reporting on activities that must be detailed in Part II and related sections.
Who must file Schedule H (Form 990)?
A hospital organization that operated at any time during the tax year at least one hospital facility. Check if you answered 'Yes' on Form 990, Part IV, line 20a.
What is a 'hospital facility'?
It is one licensed, registered, or similarly recognized by a state as a hospital; multiple buildings under a single state license count as one facility. Review the definition provided in the instructions for Schedule H (Form 990).
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