1. Do you report payments to service--providers on Schedule C if they are already reported on Schedule A?

Report payments on Schedule C only if the amounts reported on Schedule A do not include all payments from the plan to the individual or entity and the total amount paid is $5,000 or more.

2. Tip: Complete only one Schedule C. The number of pages of the Schedule C is dictated by the number of service--providers to report in Part I.