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IRSTax-Exempt Organizations (990 Series)

Official form guide

Form 990-SH: 990 (Schedule H)

Form 990‑SH is Schedule H, the Supplemental Information for Hospitals, attached to the annual Form 990. It is required for tax‑exempt hospitals that file Form 990, 990‑EZ, or 990‑PF.

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Form Overview

IRS Form 990-SH - 990 (Schedule H)

Form 990‑SH is Schedule H, the Supplemental Information for Hospitals, attached to the annual Form 990. It is required for tax‑exempt hospitals that file Form 990, 990‑EZ, or 990‑PF.

It captures revenue sources, expenses, charity care, community benefit programs, and details on government subsidies and other assistance.

Risk Radar

Scan points
  • 1A single mis‑reported charity‑care figure can invalidate the entire filing.
  • 2Missing or incomplete charity‑care data
  • 3Mismatched totals between Schedule H and Form 990
  • 4Incorrect classification of government assistance
  • 5Omitting required supplemental schedules (e.g., Schedule H‑1)

Plain English

Schedule H tells the IRS how a nonprofit hospital earns money, spends it on patient care, and provides community benefits. It is a detailed snapshot of the hospital’s finances and charity work for the tax year.

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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Glossary Terms

money

Hover a term to preview the meaning.

What this form is for

  • Use when a tax‑exempt hospital files Form 990, 990‑EZ, or 990‑PF.
  • Do not use for non‑hospital charities; they file other schedules.
  • If the organization is a for‑profit hospital, file the corporate tax return instead.

Form selector

Use this form or another form?

Hospital with gross receipts > $50 M

Larger reporting requirements

✓ Verify asset schedule

Form 990‑PF

Small hospital filing 990‑EZ

Simpler form but still need charity‑care data

✓ Confirm eligibility for 990‑EZ

Schedule H‑1 (if required)

Deadline or filing window

Schedule H must be filed by the Form 990 deadline, generally the 15th day of the 5th month after the tax year ends. Extensions are granted only if the entire Form 990 package receives an approved extension. No separate deadline exists for Schedule H.

  • —Total charity care days | Sum of line 3a–3c | Charity care total days | Verify against patient records

Checklist

What you need before filling it out

1

Line 1 – Gross patient service revenue

Audited revenue statement · Financial statements

⚠ Rounding errors✕ High
2

Line 3 – Charity care

Charity‑care log · Hospital's community benefit report

⚠ Under‑reporting✕ Medium
3

Line 5 – Government assistance

Grant agreements · Grant tracking system

⚠ Missing grants✕ High
4

Line 7 – Community benefit expenses

Expense ledger · Schedule H‑1

⚠ Mis‑allocation of expenses✕ Medium
5

Part II – Supplemental information

Board meeting minutes · Governance documents

⚠ Incomplete disclosures✕ Low

Before you submit

  1. 1Confirm you have the correct 2023 Schedule H edition.
  2. 2Cross‑check all totals with the main Form 990.

Field map

Compact field-by-field guide

7 fields

Organization Info

2 items

Organization Name and EIN

Legal name of the tax-exempt organization and its EIN.

Requiredtext
Address and Website

Current mailing address and website URL if applicable.

Requiredtext

Revenue

1 items

Total Revenue

Sum of all revenue including contributions, program service revenue, investment income, and other revenue.

Requiredamount

Expenses

1 items

Total Expenses

Sum of all expenses including program services, management, and fundraising.

Requiredamount

Assets

1 items

Net Assets

Total assets minus total liabilities at end of the reporting period.

Requiredamount

Compliance

1 items

Tax-Exempt Status

Certification of continued compliance with tax-exempt requirements.

Requiredcheckbox

Signatures

1 items

Officer Signature

An authorized officer of the organization must sign.

Requiredsignature
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Current form status
IRS

Check the IRS “Where’s My Refund?” portal for acknowledgment of electronic receipt, or verify mailing receipt via certified mail tracking. Keep a copy of the submission confirmation for your records.

What changed or needs a fresh check

  • Edition date – verify you have the 2023 revision (or later).
  • Fee – no filing fee for Form 990, but check for third‑party e‑file service costs.
  • Mailing address – use the address in the 2023 Form 990 instructions for paper filings.
  • Signature line – ensure an authorized officer signs the attached Form 990.
  • Electronic filing format – confirm PDF/XML meets MeF specifications.

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Quick Facts

Tax‑exempt hospitals and health systems that file an annual Form 990 must submit Schedule H.
It captures revenue sources, expenses, charity care, community benefit programs, and details on government subsidies and other assistance.
The schedule is due the same day as the accompanying Form 990, typically the 15th day of the 5th month after the tax year ends (e.g., May 15 for a calendar‑year filer).
File electronically through the IRS Modernized e‑File (MeF) system or mail the paper return to the IRS address listed in the Form 990 instructions.
Errors can trigger penalties, delay the organization’s tax‑exempt status review, and affect public transparency ratings.
Gather audited financial statements, patient‑care statistics, and community‑benefit reports. Complete Schedule H line‑by‑line, cross‑checking totals with the main Form 990. Review for arithmetic errors, attach required schedules, then submit with the Form 990 package.

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Source transparency

Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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