990

Hospitals

Agency
IRS
Revision
2025
Fillable fields
561
Pages
10
Official source
IRS form page
Checked
October 21, 2026
Fill 990 online
Page 1 of form 990

Schedule H (Form 990) 2025: Hospitals

Schedule H (Form 990), Hospitals, is a schedule of Form 990. The instructions say hospital organizations use it to provide information on the activities and policies of, and community benefit provided by, their hospital facilities and other non-hospital health care facilities operated during the tax year, including facilities operated through disregarded entities or joint ventures.

The schedule reports financial assistance and other community benefits at cost, community building activities, bad debt, Medicare and collection practices, management companies and joint ventures, and facility by facility information on community health needs assessments (CHNAs), financial assistance policies, billing and collections, emergency medical care and charges. The form says to attach it to Form 990, and it is marked Open to Public Inspection.

This page has the 2025 schedule. You can fill out the PDF free in your browser on this page to prepare or review it, and download the result without an account.

What's on Schedule H (Form 990)

Part I: financial assistance and community benefits

Questions on the financial assistance policy (FAP), federal poverty guidelines and community benefit reports, plus the line 7 table of benefits at cost.

Part II: community building activities

A table of activities such as physical improvements and housing, economic development, coalition building and workforce development.

Part III: bad debt, Medicare and collections

Bad debt expense, Medicare revenue and allowable costs, and questions on the organization's written debt collection policy.

Part IV: management companies and joint ventures

Entities owned 10% or more by officers, directors, trustees, key employees and physicians, with ownership percentages.

Part V: facility information

Section A lists hospital facilities, Section B covers each facility's policies and practices, Section C holds explanations, and Section D lists other health care facilities.

Part VI: supplemental information

Required descriptions, needs assessment, patient education about eligibility for assistance, community information and other items.

How to complete Schedule H (Form 990)

  1. 1

    Confirm it applies

    Check the answer on Form 990, Part IV, line 20a. The schedule covers organizations that operated a hospital facility during the tax year.

  2. 2

    Part I with the worksheets

    Worksheets 1 through 8 in the instructions give the definitions for Part I, lines 7a through 7k. The form says not to submit the worksheets with Schedule H.

  3. 3

    Parts II to IV

    Report community building activities, bad debt, Medicare and collection practices, and any management companies and joint ventures.

  4. 4

    Part V, Section A

    The instructions say to list hospital facilities from largest to smallest, measured by a reasonable method such as the number of patients served or total revenue per facility.

  5. 5

    Part V, Section B

    Complete a separate Section B for each hospital facility or facility reporting group. Facilities that check the same boxes on every Section B question may share one as a reporting group.

  6. 6

    Section C and Part VI

    Give the descriptions the schedule asks for in Part V, Section C, and in Part VI, such as the community served and how patients learn about assistance.

Why fill Form 990 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

How it is filed

Attach to Form 990

The schedule says to attach it to Form 990. It is filed with the return, not separately.

Audited financial statements

The instructions say a hospital organization that files Form 990 attaches a copy of its most recent audited financial statements, or consolidated statements with details of consolidation.

Worksheets stay on file

The instructions say the worksheets or equivalent documentation are not filed with Form 990 but are kept to substantiate the information on Schedule H.

Foreign hospitals

The instructions say information from hospitals outside the United States is not entered in Parts I, II, III or V, and foreign joint ventures are reported in Part IV.

Public inspection

The schedule is marked Open to Public Inspection.

Related forms

Who files Schedule H (Form 990)?

  • Yes on Form 990, line 20a

    The schedule says to complete it if the organization answered Yes on Form 990, Part IV, question 20a.

  • Hospital organizations

    The instructions say it is completed by a hospital organization that operated at least one hospital facility at any time during the tax year.

  • What counts as a hospital facility

    A facility required to be licensed, registered or similarly recognized by a state as a hospital. Multiple buildings under one state license count as one facility.

  • Disregarded entities and joint ventures

    One Schedule H combines facilities run directly, through disregarded entities, and the organization's proportionate share of joint ventures treated as partnerships.

  • Group returns

    In a group return, the instructions say hospital facilities of members included in the group return are combined as well.

  • No hospital facility

    The instructions say an organization that did not operate a hospital facility during the tax year should not file Schedule H.

A hospital organization that files Form 990 completes it. The schedule is attached to Form 990, not filed by itself.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form 990

Who files Schedule H (Form 990)?

A hospital organization that answered Yes on Form 990, Part IV, line 20a, because it operated at least one hospital facility at any time during the tax year.

Is Schedule H filed on its own?

No. The schedule says to attach it to Form 990.

Are the Part I worksheets submitted?

The schedule says not to submit them with Schedule H. The instructions say the organization keeps them to substantiate the information it enters.

Does every hospital facility need its own Section B?

The instructions say facilities that can check the same boxes for every Section B question may file one Section B and Section C as a facility reporting group.

Is a hospital on Schedule A the same as on Schedule H?

The instructions say the definition of hospital for Schedule A (Form 990), Part I, line 3, and the definition for Schedule H are not the same.

What does Part V, Section D list?

Other health care facilities that are not licensed, registered or similarly recognized as a hospital facility, such as rehabilitation clinics, outpatient clinics, diagnostic centers and skilled nursing facilities.