Part V - Facility Information

This question and its instructions would benefit from further clarification by the IRS, as there is a lack of congruence between the form and the instructions. In addition, there is ambiguity in what items are intended to be described on Part V versus being listed on Part VI. This section would be significantly improved if limited to facilities of acute care hospitals.

Organizations should list the names and addresses of each facility that was required to be licensed, registered, or similarly recognized as a health care facility under state law. If multiple, non-contiguous facility locations share a single license, list each of those locations. If a facility includes multiple operations with different legal names at the same address that are each licensed, registered, or similarly recognized as a health care facility under state law, list each named operation separately. This should include licensed facilities operated through joint ventures.

Below is a grid showing where facilities should be reported:

Licensed Hospital Facility, same/contiguous address Part V (one line for all contiguous)
Licensed Hospital Facility, separate address Part V (separate line)
Licensed Hospital Facility, separate legal name, same address Part V (separate line)
Non-Hospital Facility, licensed/registered Part V (included in same line as hospital if contiguous, separate line if not)
Non-Hospital Facility, not licensed/registered Part VI (listed in count)

Some things to note:

  • If a hospital is licensed as an acute care hospital, it would be odd to not have general medical and surgical.
  • Operations/Services that are listed on a hospital license should be listed in the "other" column under the facility in which they reside.
  • Operations/Services on a hospital license but located in a facility other than the hospital should be listed separately under that address.
  • Operations/Services that are not listed on a hospital license but rise to the level of a large division should be described on Part VI.
  • If the hospital has medical residents or nursing students on premises, it is probably safe to check the box for teaching hospital.
  • Some non-hospital facilities that don't have to file a Schedule H may need to be reported on Part V or Part VI.

To view a sample hospital system response to Part V, click here.

NARRATIVE REQUIRED: Yes. Part VI, line 1, list the total number of facilities not required to be licensed, registered, or similarly recognized by a state as a healthcare facility under state law. Licensed facilities should have been included in Part V.

To access the instructions for Schedule H click here.

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