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Article #: 19052
Recommended Completion Order
The following sequence is suggested as an efficient method for completing a return for a tax-exempt organization. In general, complete the core form first, and then complete—alphabetically—Schedules A through O and Schedule R, except as specified in the table below.
This order limits the need to jump back and forth from one part of the form to another, as certain later parts are required in order to complete earlier parts.
More details are available regarding completion of Form 990 via screen FAQ, item E (“Recommended Order for Completing Form 990”).
Form 990, Recommended Order
| Sequence | Form Sections | Screens | Notes |
|---|---|---|---|
| 1 | A – F; H(a) – M (heading) | 1 and OFF | This is the “heading” section of Form 990. Item F is completed using screen OFF; item M is completed automatically based on the resident state. |
| 2 | Schedule R | R, R2, and R3 | Determine related organizations, disregarded entities, and joint ventures for which reporting will be required. (See Schedule R instructions and Form 990 instructions – Appendix F, Disregarded Entities and Joint Ventures.) |
| 3 | Part VII, Section A | OFF | Used for officers, directors, trustees, key employees, and the five highest-compensated employees. To adjust the number of individuals receiving more than $100,000, use screen COMP. |
| 4 | Parts VIII – X | 8, 9A and 9B, and 10A and B | |
| 5 | Line G (header) | 1 | Completed automatically in Drake Tax. |
| 6 | Parts III, V, VII, XI, and XII | 3, 4, 6, IND, and 11 | |
| 7 | Schedule L | L | Complete if required. See Schedule L instructions. |
| 8 | VI | 7 | Transactions reported on Schedule L are relevant to determine independence of members of the governing body for Form 990, Part VI, line 1b. |
| 9 | I | 2 | Complete based on information derived from other parts of the form. |
| 10 | IV | 5 | Complete this section to determine which schedules must be completed. |
| 11 | Schedule O and any other applicable schedules | Schedules A – G and Schedules H – R tabs | |
| 12 | II | PIN and Setup Options | See “Part II, Signature Block” on page 44. |