HOW TO REVISE YOUR IRS FORM 990
Instructions on how to file an amended return.
Amended Return/Final Return
To amend the organization's return for any year, file a new return including any required
schedules. Use the version of Form 990 applicable to the year being amended. The amended
return must provide all the information called for by the form and instructions, not just the new or
corrected information. Check the “Amended return” box in Item B of the Heading of the return on
page 1 of the form. Also, enter in Schedule O (Form 990 or 990-EZ) which parts and schedules of
the Form 990 were amended and describe the amendments.
The organization can file an amended return at any time to change or add to the information
reported on a previously filed return for the same period. It must make the amended return
available for inspection for 3 years from the date of filing or 3 years from the date the original
return was due, whichever is later.
If the organization needs a complete copy of its previously filed return, it can file Form 4506,
Request for Copy of Tax Return. See IRS.gov for information on getting blank tax forms.
If the return is a final return, the organization must check the “Final return/terminated” box in
Item B of the Heading on page 1 of the form, and complete Schedule N (Form 990 or 990-EZ),
Liquidation, Termination, Dissolution, or Significant Disposition of Assets.
Amended returns and state filing considerations.
State law may require that the organization send a copy of an amended Form 990 return (or information
provided to the IRS supplementing the return) to the state with which it filed a copy of Form 990 to meet
that state's reporting requirement. A state may require an organization to file an amended Form 990 to
satisfy state reporting requirements, even if the original return was accepted by the IRS.
For more detailed information of how organizations can revise various parts and schedules of the
IRS Form 990, organizations may refer here: http://www.irs.gov/Charities-&-Non-Profits/TY-2008-Form990-Forms-and-Instructions-(December-2008
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Here is a quick list of tips and reminders to verify prior to submitting the form.
The most common errors in completing the form are easily prevented by attaching all necessary schedules
and indicating a response on each line provided, even if the response is “0” or “N/A”.
Tips When Filing Form 990
Complete Schedule B (Form 990, 990-EZ, or 990-PF). All organizations must complete and attach Schedule B or certify the
organization is not required to attach Schedule B by checking the box in Line 2, Form 990-PF.
Part XV, line 3 must be completed if Part I, line 25 has an amount. Be sure to state the purpose of the grant or contribution. If the
foundation only makes contributions to pre-selected charitable organizations and does not accept unsolicited applications for
funds, check the box on line 2, Part XV.
Complete Part XV , lines 2a through 2d, if the foundation had assets of $5,000 or more at any time during the year, unless the
box in Part XV, line 2 is checked.
Be sure to complete all required Parts. Enter amounts in all applicable lines. For Parts or lines that do not apply, enter "N/A" (not
applicable). Answer "Yes", "No" or "N/A" to each question.
Complete Part II, Balance Sheets. Foundations with total assets of $5,000 or more at any time during the year must complete all
of columns (A), (B) and (C). Foundations with total assets less than $5,000 at all times during the year must complete all of
columns (A) and (B) and only line 16 of column (C).
Complete Part XV, Supplementary Information. Part XV must be completed if the foundation had assets of $5,000 or more at any
time during the year.
Sign the return. An officer of the organization must sign the return. An officer is the president, vice president, treasurer, assistant
treasurer, chief accounting officer, corporate officer or tax officer. If the return is filed by a trust, it must be signed by the
authorized trustee or trustees.
Complete Part X. All domestic foundations, foreign foundations claiming status as a private operating foundation, and private
operating foundations described in 4942(j)(3) or 4942(j)(5) must complete Part X.
Reminder: protect personal information: Do not include unnecessary personal identifying information.
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