Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 990-SR: 990 (Schedule R)
IRS Form 990 (Schedule R) is used by an organization filing Form 990 to provide information on related organizations and transactions with them. Organizations must file this schedule if they are a Section 501(c)(3) entity.
Need help with Form 990-SR?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 990-SR.
Start filling →Form Overview
IRS Form 990-SR - 990 (Schedule R)
IRS Form 990 (Schedule R) is used by an organization filing Form 990 to provide information on related organizations and transactions with them. Organizations must file this schedule if they are a Section 501(c)(3) entity.
Risk Radar
Scan points- 1Failure to list all required related entities under Part IV, line 34 or Part V, line 1 results in incomplete filing.
- 2Failing to list all disregarded entities on separate lines within Part I.
- 3Not checking 'Yes' or 'No' correctly regarding controlled entities under section 512(b)(13) in Part III.
- 4Omitting details for a partnership if the filing organization is not a partner/member (Part III).
- 5Using outdated information derived from Schedule K-1s instead of current data.
Plain English
This form helps the IRS see which other organizations are connected to yours, how you transact business with those entities, and details about any unrelated partnerships your organization runs through. It provides transparency regarding related groups that are treated as disregarded entities or corporations for tax purposes.
Submission Date
- Filing date: 2025-01-08 22:10:48
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when the organization files Form 990 and needs to report information on related organizations, transactions with them, or unrelated partnerships through which significant activities are conducted.
- Do not use it when the filing organization is not required to file Form 990 but chooses to file a complete return (in which case all requested information must be provided).
- Check Form 990 instead when reporting related organizations, as Schedule R attaches to and provides details for specific sections of Form 990.
Form selector
Use this form or another form?
Organization is a disregarded entity
Must be listed on Schedule R because it is treated as a related organization for reporting purposes.
✓ Check Part IV, line 33 of Form 990
Organization has transactions with controlled entities
Requires listing specific transactions involving controlled entities on Schedule R.
✓ Check Part IV, line 35b of Form 990
Organization conducts activity through an unrelated partnership
Information must be provided for any unrelated organization treated as a partnership where the filing organization was a partner or member.
✓ Check Part IV, line 37 of Form 990
Deadline or filing window
The schedule must be attached to Form 990. The instructions do not state a specific deadline for Schedule R itself, but it is part of the overall Form 990 filing requirement. No extension details are provided specifically for Schedule R in this excerpt.
Checklist
What you need before filling it out
Part I: Disregarded Entity
Name, address, and EIN (if applicable) · Part I of Schedule R
Part II/III/IV Reporting
Contributing Employer Names · Parts II through IV of Schedule R
Part V: Related Transactions
Related transactions with sponsoring organizations and contributing employers · Part V, line 1 and line 2 of Schedule R
Unrelated Partnership (Part VI)
Unrelated organization details (must meet 3 conditions) · Part VI of Schedule R
Disregarded Entity Exception
Status determination · Instructions p.2
Transaction Example (Part VI)
$130,000 total from two trusts · Column (c) of Part VI
Before you submit
- 1Verify the form revision date reads December 2024.
- 2Ensure all required parts are completed based on answers to Form 990, Part IV (lines 33, 34, 35b, 36, or 37).
- 3For each Disregarded Entity in Part I, confirm the Total Income and End-of-year Assets fields are populated.
- 4Confirm that for Parts II through IV, only the name of the contributing employer is listed (if required).
- 5Verify that all related transactions with sponsoring organizations/contributing employers are reported in Part V, lines 1 and 2.
- 6If completing Part VI, confirm the unrelated organization meets all three conditions (is a partnership, was a partner/member, etc.).
- 7Ensure the completed Schedule R is attached to Form 990.
How to file this form
- 1Complete Part I by listing details for every disregarded entity if required by Form 990, Part IV, line 33.
- 2Identify and list related tax-exempt organizations in Parts II through IV, ensuring contributing employer names are reported as necessary.
- 3Report all relevant transactions with sponsoring organizations and contributing employers in Part V, lines 1 and 2.
- 4Provide information on any unrelated partnership meeting the specified criteria in Part VI.
- 5Sign the completed Schedule R (Form 990) and attach it to Form 990.
- 6Mail or electronically submit the entire package to the IRS.
Known limitations
- 1An organization that does not file Form 990 but chooses to do so must complete a full return and provide all requested information, including Schedule R.
- 2Disregarded entities are treated as related organizations for reporting on Schedule R (Form 990), Part I, but they are not treated as related organizations when reporting transactions in Part V or elsewhere on Form 990.
- 3A disregarded entity of an organization related to the filing organization is generally treated as part of that related organization and not as a separate entity.
- 4The listing requirement for contributing employers in Parts II through IV only requires naming the employer; no additional information is required in those specific parts.
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 revision is dated December 2024, and Schedule R (Form 990) has been converted from an annual revision to continuous use; instructions should be used for tax year 2024 and subsequent years until a superseding revision appears.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2024.
- Catalog Number — confirm it is 51519M.
- Filing Requirement — confirm the organization answered 'Yes' on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
- Part I Trigger — confirm completion if the organization answered 'Yes' on Form 990, Part IV, line 33.
- Part II/III/IV Requirement — confirm listing of contributing employers in Parts II through IV (though only the name is required).
- Submission Location — confirm attachment to Form 990.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule R (Form 990) and attach it to Form 990.
- 2Use the current edition, which has a revision date of December 2024.
- 3For future tax years until a superseding revision is issued, use these instructions for Schedule R (Form 990).
- 4If an organization is required to file Form 990, it must complete all or part of Schedule R and attach it to Form 990.
Sources
- SRCInstructions p.1 — The purpose of Schedule R (Form 990) is to provide information on related organizations, certain transactions with them, and unrelated partnerships.
- SRCInstructions p.1 — Organizations must file Schedule R if they answer “Yes” on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
- SRCInstructions p.2 — The filing organization is required to list only the name of its contributing employers in Parts II through IV and isn't required to report additional information there.
- SRCInstructions p.2 — Disregarded entities are treated as related organizations for reporting on Schedule R (Form 990), Part I, but not for transactions in Part V or elsewhere on Form 990.
- SRCInstructions p.4 — If the Schedule K-1 (Form 1065) isn't available, provide a reasonable estimate of the required information for reporting related partnerships.
- SRCInstructions p.5 — The details of each related organization are entered on separate lines of Part IV; Column (a) requires Name, address, and EIN.
Common confusion points
Who needs to file this schedule?
An organization that files Form 990 must complete Schedule R if it has related organizations or conducts activities through an unrelated partnership.
→ Check Form 990, Part IV lines 33, 34, 35b, 36, or 37.
What is the difference between a disregarded entity and a standard related organization?
A disregarded entity reports in Part I, but transactions with it report differently than other related organizations.
→ Check Instructions p.2 for details on how each type is treated.
Do all employers need to be listed in Parts II through IV?
No, the filing organization only needs to list the name of its contributing employer in those parts.
→ Review Instructions p.2 regarding listing requirements for contributing employers.
What happens if I don't have a Schedule K-1 (Form 1065) or (Form 1120-S)?
If the Schedule K-1 isn't available, the organization must provide a reasonable estimate of the required information.
→ Refer to Instructions p.4 and p.5 for guidance on providing estimates.
When should I use Part II vs. Part IV?
Use Part II for related tax-exempt organizations; use Part IV for other related organizations (like those listed under Form 990, Part IV, line 34).
→ Check the specific requirements for each part based on the type of entity being reported.
Is there a special rule just for Section 501(c)(3) entities?
Yes, Section 501(c)(3) organizations must report transfers to exempt noncharitable related organizations in Schedule R, Part V, line 2.
→ Verify this specific requirement against Instructions p.1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 990 (Return of Organization Exempt From Income Tax) — If an organization is required to file, it attaches Schedule R to this form.
Questions about IRS Form 990-SR
What is IRS Form 990-SR used for?
This form helps the IRS see which other organizations are connected to yours, how you transact business with those entities, and details about any unrelated partnerships your organization runs through. It provides transparency regarding related groups that are treated as disregarded entities or corporations for tax purposes.
Who must file IRS Form 990-SR?
Organizations that file Form 990 must complete Schedule R. This applies to all organizations filing Form 990, Part IV, line 34 (regarding related organizations), among other specific conditions listed in the instructions.
What information does IRS Form 990-SR require?
The form collects identifying information on disregarded entities in Part I and related tax-exempt groups in Part II. It also details partnerships in Part III, C/S corporations or trusts in Part IV, and transactions between the organization and its related groups in Parts V and VI.
Where do I file IRS Form 990-SR?
The instructions do not specify a single mailing address or service center; the form must be submitted as part of the overall Form 990 filing process. The IRS website www.irs.gov is referenced for further guidance.
How do I complete IRS Form 990-SR?
The filer begins by detailing any disregarded entities in Part I. Next, they identify related organizations across Parts II, III, IV, and V before completing transaction details in Part VI. Finally, additional context can be provided using Part VII before signing and submitting the entire package with Form 990.
What happens if IRS Form 990-SR is filed incorrectly?
If an organization isn't required to file Form 990 but chooses to do so, it must file a complete return and provide all requested information, including Schedule R, otherwise the submission may be incomplete.
Who needs to file this schedule?
An organization that files Form 990 must complete Schedule R if it has related organizations or conducts activities through an unrelated partnership. Check Form 990, Part IV lines 33, 34, 35b, 36, or 37.
What is the difference between a disregarded entity and a standard related organization?
A disregarded entity reports in Part I, but transactions with it report differently than other related organizations. Check Instructions p.2 for details on how each type is treated.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.