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Form 990-TSA: 990-T (Schedule A)
Treasury Department IRS Form 990-T (Schedule A) 20/25 is used to report Unrelated Business Taxable Income from an Unrelated Trade or Business for a 501(c)(3) organization. Organizations must not enter SSN numbers on this form.
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IRS Form 990-TSA - 990-T (Schedule A)
Treasury Department IRS Form 990-T (Schedule A) 20/25 is used to report Unrelated Business Taxable Income from an Unrelated Trade or Business for a 501(c)(3) organization. Organizations must not enter SSN numbers on this form.
Risk Radar
Scan points- 1Do not enter SSN numbers on this form if the organization is a 501(c)(3).
- 2Failing to enter the organization's Employer identification number on Part I.
- 3Not correctly calculating Gross profit by subtracting line 2 from line 1c in Part I.
- 4Omitting deductions directly connected with income when filling out Part II.
- 5Incorrectly transferring total rent/accrued income from Part IV, line 3 to Part I, line 6(A).
Plain English
This form tells the IRS about income your charity earns that doesn't come from its main charitable mission. It details how much money was made and what expenses were directly connected to earning that extra business income. The information helps the IRS determine if taxes are owed on those unrelated activities.
Submission Date
- Filing date: 2026-01-13 12:10:37
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when your organization has Unrelated Business Taxable Income from an Unrelated Trade or Business.
- Do not use it when your income is solely related to activities covered elsewhere on Form 990-T, as deductions must be directly connected with the unrelated business income.
- Check Schedule D (Form 1041 or Form 1120) instead when reporting capital gain net income.
Form selector
Use this form or another form?
Income from a partnership or S corporation
You must attach a statement detailing this income on Part I, line 5.
✓ Check Schedule A (Form 990-T)
Interest/Rents from controlled organization
This section tracks income from related entities and requires filling out columns for both exempt and nonexempt organizations.
✓ Check Schedule A (Form 990-T)
Investment income of a Section 501(c)(7), (9), or (17) organization
This tracks specific investment earnings separate from general unrelated business income.
✓ Check Schedule A (Form 990-T)
Deadline or filing window
The official source does not state a specific filing deadline date. However, it indicates that the information relates to the tax year covered by Form 990-T (Schedule A) 2025.
Checklist
What you need before filling it out
Organization Name
Organization's official name · Part I, Line A
Employer identification number
The organization's EIN · Part I, Line B
Gross receipts or sales (Part I)
Total of line 1a · Part I, Line 1a
Unrelated debt-financed income (Part V)
Gross income reportable from debt-financed property · Part V, Line 7
Deductions not taken elsewhere (Part II)
Sum of lines 1 through 9 in Part II · Part I, Line 13/Part II
Capital gain net income
Net gain (loss) from capital assets · Part I, Line 4a
Before you submit
- 1Confirm the Organization Name and Employer identification number are entered on Part I.
- 2Verify that Unrelated business activity code is entered on Part I, Line C.
- 3Ensure all required parts (I through VIII) have been completed or explicitly left blank if not applicable.
- 4Check that any necessary attachments (like Schedule D or Form 4797) are included with the submission.
- 5Verify that deductions listed in Part II are directly connected to the unrelated business income.
- 6Confirm that calculations on Part V, Line 6 (the percentage) and Part I, Line 7 (total gross income) are correct.
- 7Ensure you have signed and dated the form before sending it.
How to file this form
- 1Complete Part I by listing your organization's name, EIN, activity code, and calculating total unrelated business income on line 13.
- 2Fill out Parts II through VIII to report specific deductions (Part II) and various types of related or investment income (Parts III-VIII), ensuring totals are correctly carried over to Part I.
- 3Calculate the final net income/loss by combining all relevant sections, paying close attention to subtotals on Part V, VI, VII, and VIII.
- 4Sign and date the completed Form 990-T (Schedule A) before submitting it to the IRS.
Known limitations
- 1The form is open to public inspection only for 501(c)(3) Organizations.
- 2Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
Field map
Compact field-by-field guide
Organization Info
2 items
Legal name of the tax-exempt organization and its EIN.
Current mailing address and website URL if applicable.
Revenue
1 items
Sum of all revenue including contributions, program service revenue, investment income, and other revenue.
Expenses
1 items
Sum of all expenses including program services, management, and fundraising.
Assets
1 items
Total assets minus total liabilities at end of the reporting period.
Compliance
1 items
Certification of continued compliance with tax-exempt requirements.
Signatures
1 items
An authorized officer of the organization must sign.
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Fillable formOpen in Editor->The current edition is 20/25, and the form directs users to www.irs.gov/Form990T for instructions and the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- OMB Number — confirm it is 1545-0047.
- Filer information — ensure you have entered the Organization Name and Employer identification number (Part I, lines A & B).
- Income calculation — verify Part I, line 13 correctly combines lines 3 through 12.
- Submission requirement — confirm that if applicable, any required attachments are included with the filing.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed IRS Form 990-T (Schedule A) 20/25.
- 2Ensure Part I lines 3 through 12 are combined to calculate Total income on line 13, which is then used for other parts of the form.
- 3If reporting a gain from advertising income in Part IX, complete lines 5 through 8 of Part IX.
- 4Retain documentation supporting any amounts entered on Part II (Deductions Not Taken Elsewhere) to justify their direct connection with unrelated business income.
Sources
- SRCInstructions p.1 — The official title of this form is Schedule A (Form 990-T).
- SRCInstructions p.1 — Organizations must report Unrelated Business Taxable Income from an Unrelated Trade or Business.
- SRCInstructions p.1 — Part I, line 1c is Gross receipts or sales; line 2 is the balance after returns and allowances; and Gross profit is calculated by subtracting line 2 from line 1c.
- SRCInstructions p.3 — Net income (loss) from unrelated trade or business is found on Part I, line 10, column (B), which is calculated by subtracting line 3 from line 2 (Part I).
- SRCInstructions p.4 — On Part IX, line 2, the total gross advertising income is added across columns A through D and entered on Part I, line 11, column (A).
- SRCInstructions p.4 — If there is a gain in any column of Part IX, line 4, then lines 5 through 8 must be completed for that column.
- SRCInstructions p.2 — Total gross income (line 7) is calculated by adding line 7, columns A through D on Part II, and this total is entered on Part I, line 7, column (A).
- SRCInstructions p.1 — The form's revision date is 20/25.
Common confusion points
What is the difference between line 1c and line 2 on Part I?
Line 1c is Gross receipts or sales, while Line 2 is the balance after subtracting returns and allowances.
When do you calculate Gross profit?
Gross profit is calculated by subtracting line 2 from line 1c (Part I).
What must be attached if you report capital gain net income on Part I, line 3?
Schedule D (Form 1041 or Form 1120) must be attached.
How is the Total allocable deductions figure derived?
Total allocable deductions are found by adding line 9 (columns A through D) on Part II.
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Questions about IRS Form 990-TSA
What is IRS Form 990-TSA used for?
This form tells the IRS about income your charity earns that doesn't come from its main charitable mission. It details how much money was made and what expenses were directly connected to earning that extra business income. The information helps the IRS determine if taxes are owed on those unrelated activities.
Who must file IRS Form 990-TSA?
A 501(c)(3) Organization must file Form 990-T (Schedule A).
What information does IRS Form 990-TSA require?
The form collects details in Part I regarding Unrelated Trade or Business Income, lists specific deductions in Part II, and provides breakdowns for Rent Income (Part IV), Investment Income (Part VII), Exploited Exempt Activity Income (Part VIII), and Advertising Income (Part IX).
Where do I file IRS Form 990-TSA?
The instructions direct users to www.irs.gov/Form990T for further guidance on where to send it, but a specific service center address is not provided directly on this excerpt.
How do I complete IRS Form 990-TSA?
First, fill out Part I with the organization's name and EIN. Then, detail income and expenses across Parts II through IX. Finally, ensure all calculations (like Gross profit on Part I, line 3) are correctly transferred to other sections before signing/submission.
What happens if IRS Form 990-TSA is filed incorrectly?
Although no explicit penalty language is given, filing incorrectly means the IRS will use the data presented to determine tax liability, which could result in underpayment or overpayment of taxes owed.
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