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. Current Revision Form 990-TPDF Instructions for Form 990-T (Print VersionPDF) Recent Developments Update on mandatory electronic filing for Form 990-T Completing 2020 Schedule A (Form 990-T) When Gross Income is $10,000 or Less -- 04-JUN-2021 Reporting a Refundable Minimum Tax Credit on a 2018 or 2019 Form 990-T -- 05-JUN-2020 Limitation on business losses for certain taxpayers repealed for 2018, 2019, and 2020 -- 19-MAY-2020 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 How To Claim a Refund or Credit of Unrelated Business Income Tax (UBIT) or adjust Form 990-T for Qualified Transportation Fringe Amounts -- 21-JAN-2020 Trust - Qualified Business Income (QBI) Deduction under section 199A -- 26-APR-2019 Other Items You May Find Useful All Form 990-T Revisions Unrelated Business Income Interactive Training Questions and Answers about Reporting Related to Section 965 on 2017 Tax Returns About Publication 15 (Circular E), Employer's Tax Guide About Publication 51 (Circular A), Agricultural Employer's Tax Guide Other Current Products Related Forms About Form 720, Quarterly Federal Excise Tax Return About Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees About Form 945, Annual Return of Withheld Federal Income Tax About Form 1098, Mortgage Interest Statement About Form 1099-A, Acquisition or Abandonment of Secured Property
