To generate Form 990-T, Schedule J, you need entries on Screen 32, Advertising Income (990-T) in the following fields:
- Name of periodical
- 1 = income reported on a consolidated basis, 2 = income reported on a separate basis (code 1)
Also, a minimum of one of the following fields must contain data:
- Gross Advertising income (code 2)
- Direct advertising costs (code 3)
- Circulation income (code 4)
- Readership costs (code 5)
Per the IRS 990-T form instructions under section Is Gross Income More Than $10,000?, if the amount in Part I, line 13, column A, is more than $10,000, complete all lines and schedules that apply.
Per instructions under section Is Gross Income $10,000 or Less?, if Part I, line 13, column A is $10,000 or less, complete the following:
- The heading (above Part I);
- Part I, lines 1–13, column (A);
- Part I, line 13, for columns (B) and (C);
- Part II, lines 29–34;
- Parts III–V, and
- Signature area.
Selecting Complete all parts and schedules (code 30) in Screen 4.1, Miscellaneous, Form 990-T will force the Schedule J.