Who is a listed person mentioned in Schedule J form?
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Last modified 3/14/2023 9:48:54 AM EST |
990-PF 990-N 990-EZ 990 8868 1120-POL
A listed person mentioned in Schedule J is a person listed on Form 990, Part IV, Section A, i.e., Officers, Directors, Trustees, Key Employees, and Highest compensated employees of the organization.
The organization provides listed benefits to these persons which have to be listed in Part III of the Schedule J form. This information includes
- The type of benefit.
- The listed person who received the benefit, or a description of the types (for example, all directors) and number of listed persons that received the benefit and
- Whether the benefit or any part of it was treated as taxable compensation to the listed person.
The Schedule J will be automatically generated if required while filing your Form 990 using the "Interview-Based" filing in Tax990.