Form 990-T, Exempt Organization Business Income Tax Return
Use Form 990-T, Exempt Organization Business Income Tax Return, to:
- Report unrelated business income;
- Figure and report unrelated business income tax liability;
- Report proxy tax liability;
- Claim a refund of income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT) on undistributed long-term capital gain; and
- Request a credit for certain federal excise taxes paid or for small employer health insurance premiums paid.
Other Items You May Find Useful:
Form 8913, Credit For Federal Telephone Excise Tax Paid, is used to request a credit or refund of the federal telephone excise tax on nontaxable service. It must be attached to a 2006 income tax return.
Instructions for Form 8913 (HTML)
Comment on Form 990-T
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.