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Form 990 – EZ: Part V/VI Questions 47 - 49b Not Displaying

In the 990 Tracker application, Questions 47 through 49b of Form 990-EZ (Part V/VI) may not appear by default. This behavior is intentional and follows IRS conditional display rules for Form 990-EZ. The visibility of these questions depends on the answers provided to earlier questions in Part V.

Conditional Display Logic

To make Questions 47-49b visible, the following Part V questions must all be answered 'No':

  • 44a
  • 44b
  • 45b

If any of these are answered 'Yes', the subsequent questions (47-49b) are not applicable and will remain hidden in the form.

Why This Happens

This display logic aligns with the IRS e-file (MeF) schema and business rules that define dependencies between form questions.

The IRS specifications dictate that Part V/VI questions 47-49b should only appear when:

  • There are no unrelated business activities,

  • No political or lobbying activities, and

  • All prior criteria indicate the organization’s activities are fully exempt-purpose related.

This prevents users from entering conflicting or invalid data during form preparation, and ensures compliance with IRS validation rules.

How to Resolve

If a user reports that Questions 47-49b are not visible:

  1. Open Part V of the Form 990-EZ in the 990 Tracker application.

  2. Verify the following values:

    • Line 44a = No

    • Line 44b = No

    • Line 45b = No

  3. Click Save or Refresh the form.

  4. The hidden questions (47-49b) will now appear automatically.

If any of those controlling answers remain 'Yes', the questions will stay hidden.