Form 990 schedules for 2013 - Schedules E, F, and H 

October 4:  The IRS posted final versions of additional Form 990-series schedules and instructions for tax years beginning in 2013—
  • Schedule E, Schools
  • Schedule F, Statement of Activities Outside the United States
  • Schedule H, Hospitals

Schedules E and F do not contain any significant changes from the 2012 schedules. The IRS has not yet finalized the instructions for Schedule F.


Schedule H includes the following changes:


  • For each hospital facility listed in Part V, Section A, the state license number is to be provided.
  • Additional information required throughout Part V, Section B is now reported in a new Part V, Section C, Supplemental Information, rather than in Part VI, Supplemental Information.
  • In response to Part V, Section B, Line 5a, provides the URL for a CHNA that is posted to a website.
  • New option is added to Part V, Section B, Line 5 to identify that a hospital facility made its CHNA widely available by posting it to an “Other website.”
  • New option added to Part V, Section B, Line 12 explains that a hospital facility used “Residency” as a factor in calculating amounts charged to patients.

The IRS has not yet finalized the instructions for Schedule H.


A reference to a Form 990 webpage on the IRS website has been added to the header of each schedule.

KPMG observation

KPMG tax professionals have annotated versions of these new schedules—with new language noted with “yellow” highlights:



Read: TaxNewsFlash-Exempt Organizations: Form 990 schedules - 2013 Schedules A, D, and L for a discussion of other final 2013 Form 990-series schedules.



For more information, contact:


Rick Speizman, Partner-in-Charge of KPMG's Washington National Tax Exempt Organizations Tax group

+1 (202) 533-3084





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