Instructions for Form 990-T - Introductory Material

Future Developments

The IRS has created a page on for information about Form 990-T and its instructions, at Information about any future developments affecting Form 990-T (such as legislation enacted after we release it) will be posted on that page.

What's New

For tax years beginning after 2013, the following changes apply.

The maximum credit for small employer health insurance premiums claimed on line 44f increases to 35% of premiums paid for tax-exempt eligible small employers.

To be eligible for the credit, an eligible small employer generally must pay premiums on behalf of employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace.

The credit is available to eligible small employers for a 2 consecutive tax year credit period.

For more information, see the Instructions for Form 8941 Credit for Small Employer Health Insurance Premiums.

The “Who Must File” instructions clarify that IRAs and other individual accounts are treated as separate trusts for unrelated business income tax purposes (even if there is a single beneficiary for multiple accounts), and the custodians are treated as the trustees.

The definition of a trade or business clarifies that an activity must be conducted with intent to profit to constitute a trade or business.

The Schedule I and J instructions have been amended to provide that those schedules also apply to section 501(c)(7), (9), and (17) organizations.

Section 179D deductions. The energy efficient building deduction under the provisions of section 179D has been extended for one year for property placed in service before January 1, 2015. You can claim a deduction expense in Part II, on line 28, for property placed in service before January 1, 2015.

Qualified specified payments. The exclusion from unrelated business taxable income for qualifying specified payments under section 512(b)(13)(E) has been extended for one year for payments received or accrued before January 1, 2015. You can claim the qualifying specified payments that occurred before January 1, 2015.


Do not include social security numbers on publicly disclosed forms. Because the IRS is required to publicly disclose a 501(c)(3) organization’s Form 990-T returns, Social Security numbers should not be included on this form. Documents subject to disclosure include schedules and attachments filed with the form. See Public Inspection Requirements of Section 501(c)(3) Organizations.

More Online Instructions