How to indicate that Schedule B is not needed on a 990 return and how to produce it when it is not required.

Schedule B, Schedule of Contributors is required for certain tax exempt organizations. EF Message 0112 is generated if Schedule B is required, but is not present. To indicate that it is not needed, on screen 1, lower left-hand corner, select the option Organization is NOT required to file Schedule B.

For tax years ending on or after December 31, 2018, tax-exempt organizations other than 501(c)(3), 527 and 4947(a)(1) organizations, are no longer required to report the names and addresses of their contributors on Schedule B (Form 990 or 990-EZ). These organizations must continue to keep this information in their books and records.

On the B screen, you can choose to check the box Voluntarily disclose name and address of contributors on Part I if the organization wants to provide this information.

For the organizations that are not required to provide the names and addresses of their contributors, and do not check the box Voluntarily disclose name and address of contributors on Part I, Wks Schedule B will be produced for internal record keeping purposes.

For more information and specific filing instructions and requirements, see Form 990 Schedule B Instructions.

Common EF Messages

EF Message 3012

If, on the Schedule B, one of the following check boxes is marked:

• General Rule

• Special Rule "... met 33 1/3 support test"

• Special Rule "...received total contributions of more than $1,000"

Then one or more contributors must be listed in Part I, Contributors. Enter the complete contributor information on the B screen found on the "Schedules A-G" tab.

This message can occur if either no selection is made on Screen B for general or special rule, OR if a selection has been made on more than just the first screen.

It can also occur if name and address have been entered but aggregate amount/type is missing.

EF Message 3013

On Schedule B, Part I, each entry for contributors must include the following information:

• Name

• Address

• Aggregate Contributions value

• Type of contribution - Person, Payroll, Noncash

If Schedule B, Part I, Organization type is 527, and Schedule B, Part I, column b is "Pd. 527J1," then only the aggregate contribution value must be provided.

Review the contributor information entered on the B screen found on the "Schedules A-G" tab. Verify that you have entered either a first/last name OR business name, not both. Verify the address entered is correct.

EF Message 0112

If form 990, Part IV, line 2 is marked "Yes," then Form 990, Schedule B, must be present in the return.

Complete the required Schedule B information on screen B (Schedule B Schedule of Contributors) on the "Schedules A-G" tab, or mark the IV box in column 990 on screen 1.

EF Message 3006

Schedule B must be attached to every organization's Form 990, 990-EZ, or 990-PF, unless the organization does not meet the Schedule B filing requirements.

Either:

• Return to data entry and complete screen B (Schedule B, Schedule of Contributors)

• Return to screen 1 (Name, Address, and General Information) and select "Organization is NOT required to file Schedule B"