About Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))

Exempt organizations use Form 990-T 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.
• Report unrelated business income tax on reinsurance entities.

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