Report any positions that you hold outside the United States federal government in Schedule D, Part I. Remember to report your position with your current employer.

Reportable positions include those of an officer, director, general partner, managing member of a limited liability company, proprietor, representative, trustee, employee, or consultant of any for-profit or non-profit organization.

Positions Held Outside U.S. Government: Examples

In a section below, we discuss positions that are not reportable. But, first, let’s discuss how to address positions that are reportable.

For You

Schedule D, Part I

Report any compensated or uncompensated position that you held with an organization other than the United States federal government at any time during the reporting period, unless an exception applies.  

Organization: Provide the name of the organization as well as its location (city and state). For a family trust, you may use initials in lieu of a person’s name (e.g., “2003 J.S. Trust”) or simply refer to the entity as a family trust (e.g., “family trust #1”).

Type of Organization: Briefly describe the type of organization (e.g., corporation, law firm, non-profit, university, etc.).

Position Held: Identify the position you hold or held.

From: Provide the month and year in which you began in the position.

To: Provide the month and year in which the position ended. If you still hold the position, write “present.” 

Items That Are Not Reportable

You do not need to report the following in Schedule D, Part I:

•  Positions held by your spouse or your dependent children.

•  Positions held with the United States federal government.

•  Positions held in a religious, social, fraternal, or political organization.

•  Positions solely of an honorary nature.

•  Mere membership in an organization.

•  Passive investment interests as a limited partner or non-managing member of a limited liability company.

In addition, you do not need to report service as a member of an advisory board or committee if the following criteria are met: (1) your service is unpaid; (2) the board or committee is that of a non-profit organization; and (3) you have no fiduciary duties of the sort exercised by officers, directors, or trustees.

No Positions to Report

If you do not have any positions to report, mark the “None” box.

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This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.