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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.

Current Products

Recent Developments

Other Items You May Find Useful

All Form 990-T Revisions

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

Additional Items You May Find Useful

Other Current Products

Comment on Form 990-T

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Page Last Reviewed or Updated: 26-Oct-2016