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Form 990-SJ: 990 (Schedule J)
IRS Form 990 (Schedule J) is used by an organization that files Form 990 to report compensation information for certain officers, directors, and key employees. This revision date is December 2024.
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IRS Form 990-SJ - 990 (Schedule J)
IRS Form 990 (Schedule J) is used by an organization that files Form 990 to report compensation information for certain officers, directors, and key employees. This revision date is December 2024.
Risk Radar
Scan points- 1Do not list any individuals in Schedule J, Part II, that aren't listed on Form 990, Part VII, Section A.
- 2Omitting individuals from Part II who are listed on Form 990, Part VII, Section A.
- 3Failing to report highest compensated independent contractors reported on Form 990, Part VII, Section B in Part II.
- 4Not including all compensation excluded under the $10,000-per-item exception in Part II columns (C) or (D).
- 5Forgetting to list unrelated organizations that provided compensation in Part III.
Plain English
This form helps organizations show who they paid what money during the year. It details how much compensation was given to specific leaders and top workers. If an organization does not have a set deadline, it must still complete this schedule if required by its main Form 990 filing.
Submission Date
- Filing date: 2025-01-14 22:11:55
- 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 answers “Yes” on Form 990, Part IV, line 23, because it reports compensation information for certain officers, directors, individual trustees, key employees, and highest compensated employees.
- Do not use Schedule J (Form 990) if the filer is an institutional trustee, even if they are otherwise required to file Form 990.
- Check Form 1099-NEC instead when reporting nonemployee compensation because beginning with tax year 2020, Form 1099-NEC is used for this purpose.
Form selector
Use this form or another form?
Organization chooses to file Form 990 but isn't required
Must provide all requested information, including Schedule J (Form 990)
✓ Check Part I requirements
Reporting compensation from Form 1099-MISC
Ensure nonemployee compensation from box 1 of Form 1099-NEC is included in the reporting amounts
✓ Check instructions for additional information
Organization answers “No” to Part IV, line 23 but has listed individuals
Must still complete Schedule J (Form 990), specifically Part I, for all officers, directors, trustees, and employees listed on Form 990, Part VII, Section A.
✓ Check Part I requirements
Deadline or filing window
The filing trigger is the organization's tax year. The deadline for filing Schedule J (Form 990) follows the end of the calendar year or the organization’s fiscal year. The instructions do not state a specific extension period for this schedule alone.
Checklist
What you need before filling it out
Part I Line 1-3
Compensation practices of the filing organization · Form 990, Schedule J (Form 990)
Part I Lines 4-6
Information regarding both the filing organization and its related organizations · Form 990, Schedule J (Form 990)
Line 1a Checkbox
Payment provided by or for a person listed on Form 990, Part VII, Section A, line 1a · Form 990, Schedule J (Form 990)
Line 4b Checkbox
Severance or change-of-control payment received by a listed person · Form 990, Schedule J (Form 990)
Part I Line 5 Checklist Item
Equity-based compensation participation/receipt · Form 990, Schedule J (Form 990)
Housing Allowance/Residence for Personal Use
Any payment or provision of housing by the organization for personal use · Instructions p.2
Before you submit
- 1Verify that Part I addresses compensation practices of the filing organization (unless only reporting on related entities).
- 2Confirm that all individuals listed on Form 990, Part VII, Section A are covered by Schedule J (Form 990) if required.
- 3Check the appropriate box(es) in Part I to indicate what was provided to or for a person listed on Form 990, Part VII, Section A, line 1a.
- 4Ensure that Part III is completed with relevant information if any boxes are checked in Part I.
- 5Verify that Line 4b reflects 'Yes' if a severance or change-of-control payment was received by a listed person.
- 6Confirm that equity compensation (like stock options) is reported on the correct line, distinguishing it from revenue/net earnings contingency.
- 7If applicable, confirm payments for business use of personal residence are detailed correctly.
How to file this form
- 1Complete Part I by answering questions regarding compensation practices and detailing payments provided to or for listed individuals.
- 2Fill out Part III with relevant details corresponding to the items checked in Part I.
- 3Ensure that lines 4 through 6 include information for both the filing organization and its related organizations if applicable.
- 4Sign and date the Schedule J (Form 990) before submitting it along with Form 990.
- 5Keep a copy of the completed Schedule J (Form 990) for organizational records.
Known limitations
- 1Schedule J (Form 990) does not need to be filed for institutional trustees.
- 2Part I of Schedule J generally pertains to all officers, directors, trustees, and employees listed on Form 990, Part VII, Section A, even if the organization answered 'No' to line 23 of Form 990, Part IV.
- 3Key employees must be reported on Schedule J, Part II because their reportable compensation exceeds $150,000.
- 4Management companies or other organizations providing services to the filing organization should not be listed in Schedule J, Part II.
- 5Highest compensated independent contractors reported on Form 990, Part VII, Section B should not be listed in Schedule J, Part II.
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 J (Form 990) is dated December 2024, and the form instructions have been converted to continuous use; updates occur as needed.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2024.
- Form number — confirm the form is Schedule J (Form 990).
- Filer status — confirm the organization answered “Yes” on Form 990, Part IV, line 23 (unless choosing to file voluntarily).
- Part I completion — confirm that all officers, directors, trustees, and employees listed on Form 990, Part VII, Section A are covered.
- Related organizations — confirm if information for related organizations is required (Parts II/III vs. Part I only).
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 990 (Schedule J) for record-keeping.
- 2Confirm that compensation reported on Schedule J aligns with payments listed on Form W-2, Form 1099-MISC, or Form 1099-NEC.
- 3If an organization chooses to file Form 990 even if not required, it must provide all requested information, including all necessary schedules.
- 4For future developments regarding Schedule J (Form 990), check IRS.gov/Form990.
Sources
- SRCInstructions p.1 — The purpose of Schedule J (Form 990) is to report compensation information for certain officers, directors, individual trustees, key employees, and highest compensated employees.
- SRCInstructions p.1 — An organization must complete Schedule J if it answered 'Yes' on Form 990, Part IV, line 23.
- SRCInstructions p.1 — Part I generally pertains to all officers, directors, trustees, and employees listed on Form 990, Part VII, Section A.
- SRCInstructions p.4 — Individuals in Schedule J, Part II must be listed on Form 990, Part VII, Section A; do not list individuals who are not on that form.
- SRCInstructions p.4 — For each individual listed, enter compensation from the organization on row (i), and compensation from all related organizations on row (ii).
- SRCInstructions p.5 — Compensation entered in column (C) must exclude payments included in box 1 or box 5 (whichever is greater) of Form W-2, box 6 of Form 1099-MISC, or box 1 of Form 1099-NEC.
- SRCInstructions p.1 — Form 1099-NEC is used to report nonemployee compensation starting with tax year 2020.
Common confusion points
Who must file Schedule J?
An organization that answered 'Yes' on Form 990, Part IV, line 23, must complete Schedule J.
→ Check if the organization is an institutional trustee.
What does Part I cover?
Part I generally covers compensation practices for all officers, directors, trustees, and employees listed on Form 990, Part VII, Section A.
→ Verify which lines (1, 2, 3, 7, 8, or 9) are being reported.
What is the difference between reporting in Part II vs. Part III?
Part II lists individuals and reports compensation from related organizations; Part III lists the name of each unrelated organization that provided compensation to those persons.
→ Check if the entity providing compensation is 'related' or 'unrelated'.
When should you include compensation from a related organization?
All reportable compensation from related organizations must be included on Schedule J, Part II, even if it was excluded from Form 990, Part VII, Section A, under the $10,000-per-related-organization exception.
→ Confirm that the amount exceeds or meets the $10,000 threshold.
What compensation should be entered in column (C) of Schedule J, Part II?
Enter compensation from the organization; do not enter payments already included in box 1 or box 5 (whichever is greater) of Form W-2, box 6 of Form 1099-MISC, or box 1 of Form 1099-NEC.
→ Check if you need to estimate a value since actual numbers are not readily available.
What does 'deferred compensation' mean for this form?
It is compensation earned or accrued in, or attributable to, one year and deferred for any reason to a future year (funded, vested, or subject to forfeiture).
→ Ensure the definition matches the payments you are reporting.
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Questions about IRS Form 990-SJ
What is IRS Form 990-SJ used for?
This form helps organizations show who they paid what money during the year. It details how much compensation was given to specific leaders and top workers. If an organization does not have a set deadline, it must still complete this schedule if required by its main Form 990 filing.
Who must file IRS Form 990-SJ?
An organization that answered “Yes” on Form 990, Part IV, line 23, must complete Schedule J (Form 990). Institutional trustees should not file Schedule J for their organization.
What information does IRS Form 990-SJ require?
Part I asks questions regarding compensation practices of the filing organization. Part II provides detailed compensation information for specific individuals who meet criteria on Form 990, Part IV, line 23.
When is IRS Form 990-SJ due?
Unless stated otherwise, all questions in Schedule J (Form 990) pertain to activity during the calendar year ending with or within the organization's tax year. Specific deadlines are not stated for filing this schedule alone.
Where do I file IRS Form 990-SJ?
The instructions do not specify a single service center address for mailing; however, it is required that organizations file the form according to the general routing rules of Form 990.
How do I complete IRS Form 990-SJ?
The completion starts with Part I, which addresses general compensation practices. Organizations must then complete Part II, listing individuals who qualify for detailed review. Finally, Part III provides narrative explanations or descriptions needed for Parts I and II.
What happens if IRS Form 990-SJ is filed incorrectly?
If an organization is required to file Schedule J (Form 990) but fails to do so, it means they have not reported compensation information as requested by the IRS.
Who must file Schedule J?
An organization that answered 'Yes' on Form 990, Part IV, line 23, must complete Schedule J. Check if the organization is an institutional trustee.
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