Form 990 Review for CPA and EA Tax Teams
Upload an e-filed Form 990 or 990-EZ XML and AuditRadar runs 15 consistency checks on it: Part I against Parts VIII, IX and X, the schedules the answers require and the governance questions. Each exception is listed for your reviewer to resolve or waive. Returns from schema year 2013 on are checked.
Checks: 990_review_rules_v2, 15 rules, element names verified on real 2024–2025 IRS e-file returns (2026-09-17)
What does the Form 990 review check?
15 rules: 8 compare figures or required schedules, 2 check that a follow-up question is answered and 5 note an answer left blank. A rule whose elements are not on that form is skipped.
| Check | Severity |
|---|---|
| Part I line 12 total revenue (current year) equals Part VIII line 12 column (A) | ERROR |
| Part I line 18 total expenses (current year) equals Part IX line 25 column (A) | ERROR |
| Part I line 20 total assets (end of year) equals Part X line 16 column (B) | ERROR |
| Part I line 21 total liabilities (end of year) equals Part X line 26 column (B) | ERROR |
| Part I line 22 net assets (end of year) equals line 20 minus line 21 | ERROR |
| Part I line 21 net assets (end of year) equals Part II line 25 total assets minus line 26 total liabilities | ERROR |
| Part XII line 2b: financial statements audited, so the separate / consolidated basis is answered | WARNING |
| Part XII line 3a answered yes, so line 3b (audit performed) is answered | WARNING |
| Part IV line 2 answered yes, so Schedule B is attached | ERROR |
| Part IV line 3 answered yes, so Schedule C is attached | ERROR |
| Header item F: name of the principal officer is entered | INFO |
| A paid preparer firm is named, so the preparer PTIN is entered | INFO |
| Part VI line 12a (written conflict of interest policy) is answered | INFO |
| Part VI line 13 (written whistleblower policy) is answered | INFO |
| Part VI line 14 (written document retention policy) is answered | INFO |
Which returns can I upload?
One IRS e-file XML of a Form 990 or 990-EZ, up to 5 MB. A return on a schema older than 2013 is stored with no check run, so no exception is ever reported from a rule that does not apply to it.
Does an exception mean the return is wrong?
No. Each exception says which two figures or answers were compared and what each one held; your reviewer decides, and resolves or waives it with a note.
Where do the other Form 990 figures come from?
AuditRadar also reads Form 990 filings from the IRS e-file downloads: 25,935 returns as of 2026-09-24. Your uploaded return is stored for your account only.
Source: IRS Form 990 series downloads.
Does it cost anything?
No. It is included with a free AuditRadar account, which needs an email address and a state and no card. Each case exports as a PDF report and a CSV of its exceptions.
How do I start?
Enter your work email and your state. The account opens on your case list, ready for an upload.
No card. Signing up adds you to no mailing list. To sign in later, ask for a sign-in link.