Schedule J (Form 990) – Compensation of Key Employees and Officers

Last reviewed: 2025-10-26

Use the Schedule J (Form 990sj) – Officer & Employee Compensation Tax Form Calculator Schedule J (Form 990sj) – Officer & Employee Compensation as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 990sj state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Schedule J (Form 990) provides detailed reporting of compensation paid to certain officers, directors, trustees, and key employees of tax-exempt organizations. It promotes transparency of how funds are used to reward leadership and senior staff.

Complete Schedule J if any individual listed on Part VII of Form 990:

Receives total compensation over $150,000,
Has compensation structured with bonuses or non-fixed components, or
Receives deferred or nontaxable benefits requiring disclosure.

Ensure you report all compensation types—salary, benefits, performance-based pay, housing allowances, etc.—and confirm values with payroll and HR records.

Compensation Information
Part I Questions Regarding Compensation
										Yes	No
1a	Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence Tax indemnification and gross-up payments Health or social club dues or initiation fees Discretionary spending account Personal services (such as, maid, chauffeur, chef)
b	If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If “No,” complete Part III to explain								1b
2	Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a?								2
3	Indicate which, if any, of the following the filing organization used to establish the compensation of the organization’s CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee
4	During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a	Receive a severance payment or change-of-control payment?								4a
b	Participate in, or receive payment from, a supplemental nonqualified retirement plan?								4b
c	Participate in, or receive payment from, an equity-based compensation arrangement? If “Yes” to any of lines 4a–c, list the persons and provide the applicable amounts for each item in Part III.								4c
	Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5–9.
5	For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of:
a	The organization?								5a
b	Any related organization? If “Yes” on line 5a or 5b, describe in Part III.								5b
6	For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of:
a	The organization?								6a
b	Any related organization? If “Yes” on line 6a or 6b, describe in Part III.								6b
7	For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed payments not described on lines 5 and 6? If “Yes,” describe in Part III								7
8	Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If “Yes,” describe in Part III								8
9	If “Yes” on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?								9
Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that aren't listed on Form 990, Part VII. Note: The sum of columns (B)(i)–(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title			(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)–(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title			(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)–(D)
1		(i) (ii)
2		(i) (ii)
3		(i) (ii)
4		(i) (ii)
5		(i) (ii)
6		(i) (ii)
7		(i) (ii)
8		(i) (ii)
9		(i) (ii)
10		(i) (ii)
11		(i) (ii)
12		(i) (ii)
13		(i) (ii)
14		(i) (ii)
15		(i) (ii)
16		(i) (ii)
Part III Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Organizations must also indicate whether their board reviews and approves compensation and if comparability data is used during that process. Properly disclosing these practices strengthens compliance with IRS governance standards and reduces audit risk.

Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.

Schedule J can also serve as a valuable tool for stakeholders—including donors and oversight bodies—to evaluate the fiscal responsibility of leadership pay structures. Maintain full internal documentation of compensation policies and third-party compensation studies used for benchmarking.

For assistance in calculating totals and verifying thresholds, visit our Schedule J calculator.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.