Fill out Form 990-T (Exempt Organization Business Income Tax Return) online
Form 990-T is used by tax-exempt organizations, including charities, retirement plans, and IRAs, to report and pay tax on unrelated business taxable income (UBTI). Income from activities not substantially related to the organization's exempt purpose is subject to regular corporate or trust income tax rates.
How to fill out Form 990-T (Exempt Organization Business Income Tax Return)
Identify unrelated business income sources
Determine which activities generate unrelated business taxable income. An activity is unrelated if it is a trade or business, regularly carried on, and not substantially related to the organization's exempt purpose.
Report gross income and deductions
Enter gross income from each unrelated business activity and the directly connected deductions. Expenses must be allocated between exempt and unrelated business activities on a reasonable basis.
Calculate unrelated business taxable income
Subtract allowable deductions from gross unrelated business income. Apply the $1,000 specific deduction. If the organization has multiple unrelated business activities, calculate UBTI separately for each activity.
Compute and pay the tax
Apply the applicable tax rate to the unrelated business taxable income. Subtract any estimated tax payments and credits. Pay any balance due or request a refund for overpayment.
About Form 990-T (Exempt Organization Business Income Tax Return)
Who needs this form
Tax-exempt organizations under Section 501(a), qualified pension and profit-sharing plans, IRAs, and state colleges and universities that have gross unrelated business income of $1,000 or more during the tax year. This includes income from activities such as advertising, certain rental income, and debt-financed property.
Where to submit
File electronically as required by the IRS for most tax-exempt organizations. The due date is the 15th day of the 5th month after the end of the organization's tax year. Extensions are available using Form 8868.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not recognizing that income from debt-financed property held by a tax-exempt organization is UBTI
- Failing to file when IRA investments generate UBTI (such as income from a master limited partnership)
- Not properly allocating expenses between exempt and unrelated business activities
- Missing the filing deadline, which differs from the Form 990 information return deadline for some organizations
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Can an IRA owe unrelated business income tax?
Yes. If an IRA invests in assets that generate unrelated business taxable income, such as a master limited partnership or leveraged real estate, the IRA must file Form 990-T and pay UBTI tax when gross UBTI exceeds $1,000. The tax is paid from the IRA funds, not by the IRA owner personally. The IRA custodian or trustee is generally responsible for filing.
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