Form 990-T, Exempt Organization Business Income Tax Return
Exempt organizations use this form 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,
- Request a credit for certain federal excise taxes paid or for small employer health insurance premiums paid, and
- Report unrelated business income tax on reinsurance entities.
Correction to the 2014 Instructions for Form 990-T -- 2015-MAR-26
Correction to the 2014 Instructions for Form 990-T -- 2015-MAR-05
Other Items You May Find Useful
Publication 15 (Circular E), Employer's Tax Guide
Publication 51 (Circular A), Agricultural Employer's Tax Guide
Publication 538, Accounting Periods and Methods
Publication 583, Starting a Business and Keeping Records
Comment on Form 990-T
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
Caution: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.