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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.

Current Products

Form 990-T

Instructions for Form 990-T (HTML)


Recent Developments

Update to 2012 Instructions for Form 990-T -- 12-AUG-2013


Other Items You May Find Useful:

All Form 990-T Revisions

Other Items Related to Form 990-T

Other Items Related to Form 990-T (Continuation)

Other Current Products


Comment on Form 990-T

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Page Last Reviewed or Updated: 26-Dec-2013