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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 990-T
for the current year.
IRS Form 990-T Exempt Organization Business Income Tax Return (And Proxy Tax Under Section 6033(E))
What Is IRS Form 990-T?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 990-T?A: IRS Form 990-T is a tax return form for exempt organizations to report their business income.
Q: Who needs to file IRS Form 990-T?A: Exempt organizations that have unrelated business income (UBI) of $1,000 or more must file IRS Form 990-T.
Q: What is unrelated business income?A: Unrelated business income refers to income generated from a trade or business that is not substantially related to the organization's exempt purpose.
Q: What is the purpose of IRS Form 990-T?A: The purpose of IRS Form 990-T is to calculate and report the tax owed on an exempt organization's unrelated business income.
Q: What is proxy tax under Section 6033(e)?A: Proxy tax under Section 6033(e) refers to the tax imposed on certain tax-exempt organizations that spend excessive amounts on lobbying activities.
Form Details:
- A 6-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 990-T through the link below{class="scroll_to"} or browse more documents in our library of IRS Forms.
Download IRS Form 990-T Exempt Organization Business Income Tax Return (And Proxy Tax Under Section 6033(E))
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