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How to prepare Form 990 or 990-EZ - Schedule C

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What Is Form 990 or 990-EZ - Schedule C?

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FAQ - Form 990 or 990-EZ - Schedule C

What is the purpose of Form 990 or 990-EZ - Schedule C?
The IRS uses Form 990 or 990-EZ (or any other comparable form, which we may use to replace one of these forms by another) to obtain information from you to determine whether you qualify for a refund, credit, or other monetary relief, or to determine if you can take any tax deductions allowed for federal income tax purposes. For information about the federal income tax consequences that may result from making amendments to Form 990, such as claiming a loss, claiming a deduction, or reducing your refund, see Pub. 541. A Form 990-EZ or any other comparable form may also be used to: determine which information about you to provide to us identify individuals to whom we must provide information under a tax treaty Report the identity of a taxpayer reporting foreign bank account information (such as from foreign financial institutions) or other information that might be subject to disclosure under the Bank Secrecy Act and other law. (See Treasury Bulletin BS. 2004. Tax Laws and Transfers of Funds Foreign Banks, and Related Acts, as Applied to the Internal Revenue Service. For information about this notice and other similar letters, click here.) How to Prepare a 990-EZ: Form 990-EZ We use Forms 990-EZ, Schedule C, to calculate your personal income tax liability based on your tax filing situation and to establish whether you must file Form 1040 to claim a tax credit or refund. As part of that process, you will need to complete the following tax forms and submit them to the Internal Revenue Service. Schedule C, Personal Exemptions, Exemptions, and Incentives Form 1040 with Schedule C (Part 1) or Form 1040A with Schedule C (Part 2). Schedule C (Part 1) (Form 990 or 990-EZ) Form 1040 with Part 1 (Form 1040), Part 2 (Form 1040A), and Part 3 (Form 1040EZ). Form 1040A with Part 1 (Form 1040), Part 2 (Form 1040), Part 3 (Form 1040EZ), and Form 3921.
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