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IRSOther IRS Forms (7000–9999)

Official form guide

Form 8725: 8725

IRS Form 8725 is the Declaration of Exempt Organization Business Income. It is filed by tax‑exempt organizations that have unrelated business taxable income (UBTI) and need to report that income to the IRS.

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Form Overview

IRS Form 8725 - 8725

IRS Form 8725 is the Declaration of Exempt Organization Business Income. It is filed by tax‑exempt organizations that have unrelated business taxable income (UBTI) and need to report that income to the IRS.

The form captures the amount of unrelated business taxable income, the source of that income, and a brief explanation of why the activity is unrelated.

Risk Radar

Scan points
  • 1A missing or inaccurate Form 8725 can invalidate the entire 990 filing.
  • 2Misclassifying related‑business income as unrelated
  • 3Leaving the UBTI amount blank or zero when income exists
  • 4Using the wrong tax‑year box
  • 5Failing to attach the form to the 990 return

Plain English

If a nonprofit earns money from activities that aren’t directly related to its charitable purpose, it must tell the IRS about that money. Form 8725 is the short paper used to make that declaration. It doesn’t replace the full tax return; it’s an add‑on for the specific UBTI amount.

Submission Date

  • Filing date: 2026-01-08 12:10:40
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

incomepapermoney

Hover a term to preview the meaning.

What this form is for

  • Use when your exempt organization earned unrelated business taxable income.
  • Do not use if you have no UBTI; simply file the regular 990 without attachment.
  • If you have complex UBTI calculations, consider filing Form 990‑T (Schedule T) instead.

Form selector

Use this form or another form?

Multiple unrelated activities with > $1,000 net income

Provides detailed breakdown per activity

✓ Verify total matches Form 8725

Schedule T (Form 990)

Small charity with $0 UBTI

No unrelated income to report

✓ Confirm zero UBTI on the main return

No Form 8725 needed

Deadline or filing window

Form 8725 must be filed by the same deadline as the organization’s Form 990, 990‑EZ, or 990‑PF. For calendar‑year returns, the deadline is the 15th day of the 5th month after year‑end (typically May 15). Extensions push the date to the 15th day of the 10th month after year‑end.

  • —Total gross receipts from unrelated activities | Sum of all unrelated revenue lines | UBTI amount | Verify against Publication 598

Checklist

What you need before filling it out

1

Part I – Organization name/EIN

IRS determination letter or 990 filing · Form 990 header

⚠ Transposition error✕ High
2

Part II – UBTI amount

Financial statements, Schedule T · Accounting software report

⚠ Rounding error✕ Medium
3

Description of activity

Activity contracts, event flyers · Organization’s program files

⚠ Vague wording✕ Low
4

Signature line

Authorized officer signature page · Org. signatory list

⚠ Missing signature✕ High

Before you submit

  1. 1Confirm the organization’s EIN matches the 990 filing.
  2. 2Verify the tax year matches the attached return.
  3. 3Calculate UBTI using Publication 598 rules.
  4. 4Enter the exact UBTI amount in Part II.
  5. 5Provide a concise, accurate description of the unrelated activity.
  6. 6Sign and date the form.
  7. 7Attach Form 8725 to the front of the 990 packet.
  8. 8If e‑filing, ensure the PDF is correctly merged.
  9. 9Check that the mailing address on the 990 instructions is current.
  10. 10Retain a copy of the completed form for records.

How to file this form

  1. 1Gather all financial data for unrelated activities.
  2. 2Compute UBTI per IRS guidelines.
  3. 3Download the latest Form 8725 (2024 edition).
  4. 4Fill out Part I with organization details.
  5. 5Complete Part II with UBTI amount and activity description.
  6. 6Sign the form.
  7. 7Attach to the completed Form 990 and mail or e‑file.

Known limitations

  1. 1Form 8725 does not replace Schedule T for detailed activity breakdowns.
  2. 2The form only reports total UBTI; it does not calculate the tax due.
  3. 3Instructions assume the organization files a Form 990 series return.
  4. 4No fee schedule is provided because filing is free when attached to the 990.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 8725 is currently in its 2024 revision (Edition date: January 2024). The IRS has not announced a newer version for the 2025 filing year.

What changed or needs a fresh check

  • Edition date: January 2024
  • Fee: none (attached to free Form 990 filing)
  • Mailing address: see Form 990 instructions for the applicable IRS processing center
  • Electronic filing: attach as PDF when e‑filing Form 990
  • Signature requirement: original signature or authorized electronic signature

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Quick Facts

Tax‑exempt organizations (501(c)‑3, 501(c)(4), etc.) that earned UBTI during the tax year.
The form captures the amount of unrelated business taxable income, the source of that income, and a brief explanation of why the activity is unrelated.
It is filed with the organization’s annual return (Form 990, 990‑EZ, or 990‑PF) for the year the UBTI was earned, generally by the return’s filing deadline (including extensions).
Attach Form 8725 to the completed Form 990 series and mail to the address specified in the Form 990 instructions, or e‑file if the return is submitted electronically.
Incorrect UBTI reporting can trigger penalties, cause loss of exemption status, or result in unexpected tax liability.
1. Gather all receipts, invoices, and financial statements for activities that generated UBTI. 2. Calculate total UBTI using IRS Publication 598 rules. 3. Complete Part I with the organization’s name, EIN, and tax year. 4. Fill Part II with the UBTI amount and a concise description of the activity. 5. Sign and date the form, then attach it to the appropriate Form 990 filing.

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After you file

  1. 1Keep a signed copy of Form 8725 with your tax records.
  2. 2Store the underlying financial statements used for the UBTI calculation.
  3. 3Monitor IRS correspondence for any notice about the UBTI report.
  4. 4Update your internal controls to separate related and unrelated activities.
  5. 5If you receive a penalty notice, verify the reported amount against your records.
  6. 6Prepare for the next year by tracking unrelated income throughout the year.

Sources

  • SRCForm 8725 title and purposeIRS official form header
  • SRCEligibility (tax‑exempt organizations with UBTI)Form 8725 instructions
  • SRCAttachment requirement to Form 990 seriesForm 8725 instructions
  • SRCEdition date January 2024IRS form revision history
  • SRCNo filing feeIRS fee schedule for Form 990 series
  • SRCSignature requirementForm 8725 line items
  • SRCDeadline aligns with Form 990 due dateIRS publication on filing deadlines
  • SRCCalculator field examplederived from Publication 598 UBTI calculation method
  • SRCRisk listcommon errors noted in IRS FAQs for Form 8725
  • SRCRelated forms (Schedule T, Form 990‑T)cross‑reference in Form 8725 instructions

Common confusion points

UBTI vs. related income

Organizations often think all income is exempt

→ Review Publication 598 definitions

When to use Schedule T vs. Form 8725

Schedule T is for detailed reporting when multiple activities exist

→ Check total UBTI threshold

Tax year mismatch

Form 8725 must match the 990’s tax year

→ Verify year boxes on both forms

Signature type

Electronic vs. handwritten signatures

→ Follow IRS e‑file guidelines

Mailing address changes

IRS processing centers shift periodically

→ Use the address in the current 990 instructions

Workflow map

Related forms and next steps

4 signals

Before

Form 990 (or 990‑EZ/990‑PF) – primary return

Current

8725

After

Form 990‑T – if additional tax on UBTI is required

Often used with

Schedule T (Form 990) – detailed UBTI breakdown when needed

⚠ If something goes wrong

  • Form 843 – claim for refund or abatement of penalties

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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