IRS Form 990 and Schedule H

In August 2008, the Internal Revenue Service (IRS) released final instructions for the redesigned Form 990 and 16 related schedules, including Schedule H–Hospitals, designated solely for tax-exempt hospitals. Except for the required reporting of "facility" information, Schedule H is optional for tax year 2008. However, the entire schedule is required for 2009. AHA will continue to develop resources to connect hospitals with the expertise they need to prepare their tax forms and to make the best possible use of the new data that will be collected.

Results from 2019 Tax-Exempt Hospitals’ Schedule H Community Benefit Reports

Other resources

• Advisory: Revised Schedule H and Instructions and Mandatory Extension for Filing IRS Form 990, March 14, 2011
• AHA Special Bulletin: IRS Delays Filing of IRS Form 990 for Certain Tax-Exempt Hospitals and Issues Revised Schedule H, February 28, 2011
• AHA Legal Advisory: IRS Releases Final Instructions to Form 990, Including Schedule H, August 2008
• IRS Website: Tax Information for Charitable Organizations
• Redesigned Form 990 - Forms and Instructions
• Schedule H Instructions and Worksheets
• Schedule H Practice Website: An Educational Tool: This educational tool is the latest in a series of AHA resources to help hospitals prepare to complete Schedule H, the new Internal Revenue Service (IRS) form for tax-exempt hospitals. It presents questions in the order and format required by the IRS and offers explanations, guidance and links to the IRS instructions for each question. Use this tool to assure an accurate Schedule H is submitted to the IRS and then go beyond the form to clearly articulate the full reach and impact of your community benefit outreach. Telling the Hospital Story – Going Beyond Schedule H, provides guidance and tools to help hospitals augment the limited information on Schedule H to ensure the full scope of community benefit is captured and communicated. Enter the website.
• Teleconference, 12/09/2008: This call will feature a case example from a rural PPS hospital on gathering and reporting data for Schedule H and Community Benefit. Featured speakers include Mary Beth Morrison and Diane Butler, Munson Medical Center, Traverse City, MI and Laura Schmidt, Director, Michigan Health and Hospital Association. Listen to a recording of this call (MP3), or download the call's presentations.
• Teleconference, 11/05/2008: Scott A. Duke, CEO, Glendive Medical Center, a Critical Access Hospital (CAH), in Glendive, MT, and Doug Lyon, president, Lyon Software, join Mindy Reid Hatton, AHA Senior Vice President and General Counsel, to share their story about how GMC gathers and reports data for use on Form 990 Schedule H. Listen to a recording of this call (MP3), or download the call's presentations.
• Teleconference, 9/25/2008: Ron Schultz, Senior Technical Advisor to the Commissioner of the IRS’s Tax Exempt and Government Entities division and Deborah Ashford, Partner with the law firm of Hogan & Hartson and a tax-exempt law expert, join Maureen Mudron, AHA Deputy General Counsel to speak to small or rural hospitals on new instructions for Form 990 and revised Schedule H. Listen to a recording of this call (MP3)
• Presentation, October 2008: AHA Deputy Counsel, Maureen Mudron, spoke at the NRHA CAH conference on complying with the new IRS requirements. Download the presentation (pdf).
• AHA Legal Advisory, October 2008: IRS Releases Final Instructions to Form 990, including Schedule H.