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All reject codes

F990EZ-034-01: Schedule B missing and Item H not checked

Form 990-EZReject

Missing Document. Rule text from IRS MeF Business Rules, Form 990-EZ, TY2026v3.0. Last reviewed .

What this rejection means

Line 1 of Form 990-EZ reports contributions, gifts and grants. Your line 1 is $5,000 or more. In that case the IRS needs one of two things: Schedule B attached, or the Item H box checked to say Schedule B is not required. Your return had neither.

IRS business rule F990EZ-034-01: If Item H checkbox is not checked and Line 1 has a value equal to or greater than 5,000, then Schedule B (Form 990, 990-EZ, or 990-PF) must be attached to the Return.

The Form 990-EZ instructions say the same thing for every return. You must either check the box in Item H or attach Schedule B. If you do neither, the return is treated as incomplete.

Why it happens

  • Item H was left unchecked by an organization that does not need Schedule B. For example, it had many small donors and none gave $5,000 or more.
  • Schedule B was needed but not attached. One donor gave $5,000 or more during the year.
  • Schedule B was prepared but not included in the e-filed return.

How to fix it

First, decide whether Schedule B is required. The Form 990-EZ instructions give these tests.

  • General rule. Organizations not covered by the special rules below need Schedule B if they received $5,000 or more, in money or property, from any one contributor during the year. To check, add up each contributor's gifts of $1,000 or more during the year. Leave out smaller gifts.
  • 501(c)(3) organizations that meet the 33 1/3% public support test. If you checked the box for that test on Schedule A, Part II, line 13, 16a or 16b, the threshold is the greater of $5,000 or 2% of line 1.
  • 501(c)(7), (8) and (10) organizations. These have their own rules, which include any contribution for exclusively charitable or similar purposes.

Then:

  1. If no contributor met the threshold, check the Item H box. It certifies that the organization is not required to attach Schedule B. Send the return again.
  2. If a contributor met the threshold, complete Schedule B and attach it. The instructions say not to attach substitutes for Schedule B. Send the return again.

The instructions say contributors include individuals, fiduciaries, partnerships, corporations, associations, trusts and exempt organizations. For some public charities, they also include governmental units.

This is a data fix. Once the box is checked or Schedule B is attached, the return can be sent again.

When to contact the IRS

You normally do not need to. If you are unsure whether a gift counts toward the threshold, the Form 990-EZ instructions say you can call 877-829-5500 for help completing the form. This is the IRS Tax Exempt and Government Entities Customer Account Services line.

Related codes

  • SB-F990-001-01: on Schedule B, if the 501(c) box is checked, the subsection number must be entered.
  • SB-F990-013-03: on Schedule B, each contributor entry in Part I must be complete.
  • F990EZ-120-01: 501(c)(3) organizations and 4947(a)(1) trusts must attach Schedule A.

Questions

We received $8,000 in donations, all under $1,000 each. Do we need Schedule B?

Under the general rule, Schedule B is required if you received $5,000 or more from any one contributor. To check, the instructions say to add each contributor's gifts of $1,000 or more during the year. If no single contributor reaches $5,000, check the Item H box instead of attaching Schedule B.

What happens if we neither check Item H nor attach Schedule B?

The Form 990-EZ instructions say the return will be treated as incomplete. In e-file, this rule rejects the return when line 1 is $5,000 or more.

Sources