Instructions for Form 990-T - Introductory Material


Future Developments

The IRS has created a page on IRS.gov for information about Form 990-T and its instructions, at www.irs.gov/form990. Information about any future developments affecting Form 990-T (such as legislation enacted after we release it) will be posted on that page.

What's New

A discussion of the passive loss and at-risk limitations under section 469 and 465 pertinent to certain filers has been added under Part I (unrelated trade or business income).

A discussion of the rules for recognition of gain or loss upon disposition of property received from a taxable subsidiary and used in unrelated business under section 337 has been added under line 4a (capital gain net income).

Ordering rules for reporting of income reportable under more than one line item have been added to line 5 (income or loss from partnerships and S corporations.

Reminder

Do not include social security numbers on publicly disclosed forms. Because the IRS is required to publicly disclose a 501(c)(3) organization’s Form 990-T returns, Social Security numbers should not be included on this form. Documents subject to disclosure include schedules and attachments filed with the form. See Public Inspection Requirements of Section 501(c)(3) Organizations.


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