How to Resolve IRS Form 990 Reject F990-167-01

Last updated: October 15, 2026
-by Peter Samuel | TaxZerone

At a Glance:

F990-167-01 is an e-file validation rejection associated with a missing Schedule A when the schedule is required.
It appears when the return says the organization is a 501(c)(3) or 4947(a)(1) but no Schedule A is included.
To fix it, complete the applicable parts of Schedule A, include it in the return, and retransmit it.
Private foundations generally file Form 990-PF, which does not use Schedule A.
A rejected return is not considered filed until the IRS accepts it.
For a return originally submitted on time, you have 10 calendar days to correct and retransmit.

Item	Details
Applies to	Form 990 and Form 990-EZ
Related Schedule	Schedule A (Form 990 or 990-EZ)
Status	Correctable and re-transmittable

Form 990

Review the organization’s status

501(c)(3)

Applicable organization

4947(a)(1)

Applicable nonexempt charitable trust

Schedule A

Public Charity Status & Public Support

Schedule A included

Return continues through validation

Schedule A missing

F990-167-01 may be triggered

What Does IRS Reject Code F990-167-01 Mean?

IRS reject code F990-167-01 occurs when Form 990 identifies the organization as a 501(c)(3) organization or 4947(a)(1) nonexempt charitable trust, but the required Schedule A is not included.

The IRS e-file system checks whether the information on Form 990 is consistent with the schedules included in the electronic return. If Schedule A is required but missing, the return can be rejected.

What Causes F990-167-01?

The rejection follows this sequence:

The return identifies the organization as a 501(c)(3) or 4947(a)(1).
Schedule A is therefore required.
Schedule A is missing from the transmission.
The return is rejected with F990-167-01.

The trigger on the form: Form 990, Part IV, Line 1 asks whether the organization is described in section 501(c)(3) or 4947(a)(1) (other than a private foundation). If the answer is Yes, Schedule A must be completed.

Common Causes

Cause	What Happened
Schedule A was not attached	Schedule A was not added to the filing package before transmission.
Schedule A was incomplete	Schedule A was started but left incomplete or unsaved.

How to Fix IRS Reject Code F990-167-01

There are two main correction paths:

Your Situation	Fix
501(c)(3) public charity or 4947(a)(1) trust with missing Schedule A	Complete and attach Schedule A, then retransmit.
Not sure of the classification	Review the IRS determination letter or consult a tax professional.

Add and Complete Schedule A

Step 1. Open the rejected return

Open the rejected Form 990 or Form 990-EZ for editing.

Step 2. Open Schedule A

Go to the schedules section and open Schedule A — Public Charity Status and Public Support.

Step 3. Complete Part I

Select the category that matches the organization’s public charity status (for example, church, school, hospital, or organization that receives public support).

Step 4. Complete applicable support sections

If a public support test applies, complete Part II or Part III. You will need five years of support data (contributions, membership fees, gross receipts, and similar amounts), so gather it before you start.

Schedule A part	Used for
Part II	Public support test for most public charities (509(a)(1) / 170(b)(1)(A)(vi))
Part III	Public support test for 509(a)(2) organizations

Step 5. Review Form 990, Part IV, Line 1

Confirm that the Schedule A requirement is consistent with the return.

Step 6. Preview and retransmit

Confirm that Schedule A is complete and included, then retransmit the corrected return.

Does Your Organization Need Schedule A?

Organization	Filing Form	Schedule A required?
501(c)(3) public charity	Form 990 or 990-EZ	Yes
4947(a)(1) nonexempt charitable trust	Form 990 or 990-EZ	Yes
501(c)(3) private foundation	Form 990-PF	No
501(c)(4), 501(c)(6), or other exempt organization	Form 990 or 990-EZ	No

How Long Do You Have to Fix F990-167-01?

A rejected return is not considered filed until the IRS accepts it.
For a return originally submitted on time, the document identifies a 10-day perfection period to correct and retransmit the rejected return.
Correct and retransmit the return as soon as possible rather than waiting until the end of the period.

Important: The 10-day period applies when the original return was submitted on time. If the applicable due date or extension deadline has passed, the return may be treated as late. Confirm the applicable rules for your tax year and situation.

Frequently Asked Questions

Can I e-file again after fixing F990-167-01?

Yes. Once the rejection is corrected, retransmit the corrected return with the required Schedule A included.

Does every 501(c)(3) organization need Schedule A?

No. A 501(c)(3) public charity filing Form 990 or 990-EZ may need Schedule A. A 501c3 private foundation generally files Form 990-PF and does not use Schedule A.

What is a 4947(a)(1) nonexempt charitable trust?

A 4947(a)(1) nonexempt charitable trust is a trust described under section 4947(a)(1) that has applicable charitable filing requirements. When filing Form 990 or 990-EZ, Schedule A may be required.

Why does F990-167-01 keep coming back?

Check that Schedule A is actually included and that all applicable sections are complete. If a public support test applies, review the required support information as well.

What is the IRS Perfection period?

For a return originally submitted on time, the document identifies a 10-day period for correcting and retransmitting the rejected return. Verify the applicable deadline for your filing situation and tax year.

Key takeaways:

F990-167-01 means Schedule A is missing but required with Form 990 or 990-EZ.
Check your organization’s classification to determine whether Schedule A is required.
501(c)(3) organizations and 4947(a)(1) trusts may need Schedule A.
Private foundations generally file Form 990-PF instead.
Complete all required Schedule A sections, including five-year support information when applicable.
Preview and review the return to make sure Schedule A and other required schedules are included.
If rejected, correct the return and retransmit it.
The return is not considered filed until the IRS accepts it.
A 10-day perfection period may apply to returns originally submitted on time.
F990-167-01 is an e-file validation rejection, not by itself an IRS audit.

Need Help Fixing F990-167-01?

See F990-167-01 on your Form 990? Start by checking whether your organization needs to include Schedule A. If required, complete and attach it, review your return, and retransmit the corrected filing.

Still unsure what to do next? TaxZerone Support can help you understand the correction and get your return ready to file.

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Last modified: October 15, 2026

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IRS Reject Code F990-167-01: Schedule A Missing from Form 990