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AAMC Asks IRS to Extend Form 990 and Schedule H Filing

April 3, 2020

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Ivy Baer, Senior Director and Regulatory Counsel

The AAMC, along with the American Hospital Association and the Catholic Health Association, sent a March 31 request to Treasury Secretary Steven Mnuchin and IRS Commissioner Charles Rettig to provide an automatic six-month extension for filing Forms 990, 990-T, and 4720 to any section 501(c)(3) hospital that also must file Schedule H between March 13, 2020, and the end of the COVID-19 national emergency.

Tax filing deadlines for individuals and businesses have been extended from April 15 to July 15 under the president’s March 13 emergency declaration [see Washington Highlights, March 13]. 

As most tax-exempt hospitals file a Form 990 and a Schedule H, they were not covered under this extension. The extension is essential for these hospitals as they are using all resources to address the COVID-19 pandemic. The letter also asks that no penalties be imposed if any hospital is delayed for up to one year in completing a community health needs assessment or implementation plan.

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