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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

About Publication 598, Tax on Unrelated Business Income of Exempt Organizations

This publication covers the rules for the tax on unrelated business income of exempt organizations. It explains:

  • which organizations are subject to the tax,
  • what the requirements are for filing a tax return,
  • what an unrelated trade or business is, and
  • how to figure unrelated business taxable income.

Current Products

Recent Developments

None at this time.

Other Items You May Find Useful

All Revisions for Publication 598

Form 990-T, Exempt Organization Business Income Tax Return

Form 990-W, Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations

Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Form 1024, Application for Recognition of Exemption Under Section 501(a)

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Comment on Publication 598

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