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IRSTax-Exempt Organizations (990 Series)

Official form guide

Form 990-TSA: 990-T (Schedule A)

Form 990‑T is the IRS return that tax‑exempt organizations file to report unrelated business taxable income (UBTI). Schedule A is the supplemental worksheet that breaks down the UBTI calculations.

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Form Overview

IRS Form 990-TSA - 990-T (Schedule A)

Form 990‑T is the IRS return that tax‑exempt organizations file to report unrelated business taxable income (UBTI). Schedule A is the supplemental worksheet that breaks down the UBTI calculations.

It captures gross unrelated business income, allowable deductions, net UBTI, and any tax credits or payments already made.

Risk Radar

Scan points
  • 1A single mis‑calculated UBTI line can cause a penalty that exceeds the tax due.
  • 2Missing $1,000 UBTI threshold and filing late
  • 3Mismatched totals between Form 990‑T and Schedule A
  • 4Incorrect expense allocations reducing taxable income
  • 5Failure to attach required supporting statements

Plain English

If your charity or other tax‑exempt group earns money from activities that aren’t directly related to its mission, the IRS wants to know how much tax you owe. Schedule A helps you itemize those earnings and expenses so the total taxable amount is clear.

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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Glossary Terms

incomemoneygroupgross

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What this form is for

  • Use when UBTI ≥ $1,000 for the tax year.
  • Do not use if the organization has no unrelated business income.
  • If you only have exempt function income, file Form 990 without Schedule A.

Form selector

Use this form or another form?

UBTI < $1,000

No tax liability

✓ Verify threshold each year

No filing required

Corporation with unrelated business income

Different tax rates

✓ Confirm entity type before filing

Form 1120‑U

Foreign exempt organization with UBTI

Different reporting rules

✓ Check IRS Publication 598

Form 990‑T (no Schedule A)

Deadline or filing window

The filing deadline is the 15th day of the 5th month after the organization’s fiscal year ends (usually May 15 for calendar‑year filers). If the date falls on a weekend or holiday, the deadline shifts to the next business day. Extensions are available by filing Form 8868.

  • —Gross unrelated business income | sum of all UBI lines | Net UBTI before deductions | Verify source documents
  • —Allowable deductions | sum of expense categories | Taxable UBTI | Ensure expenses are directly related to the UBI

Checklist

What you need before filling it out

1

Gross UBI

Bank statements, sales receipts · Financial ledger

⚠ Omitting a revenue stream✕ High
2

Deductible expenses

Invoices, payroll records · Expense ledger

⚠ Mis‑classifying exempt expenses as deductible✕ Medium
3

Tax credits claimed

Credit worksheets · Prior year returns

⚠ Using outdated credit amounts✕ Medium
4

Payments made

Cancelled checks, EFT records · Payment log

⚠ Forgetting a quarterly payment✕ Low

Before you submit

  1. 1All revenue and expense figures reconcile to the organization’s books
  2. 2Schedule A totals match the main 990‑T lines
  3. 3Required supporting statements are attached
  4. 4Signature block completed by an authorized officer
  5. 5Correct IRS mailing address for the filing year is used
  6. 6If e‑filing, the software version matches the current edition
  7. 7Copy of the return retained for at least three years

How to file this form

  1. 1Collect all unrelated business revenue and expense records for the tax year
  2. 2Complete Form 990‑T main sections (gross income, deductions, net UBTI)
  3. 3Fill Schedule A using the worksheet tables provided in the instructions
  4. 4Review calculations and cross‑check totals between the two forms
  5. 5Attach any required statements or schedules
  6. 6Sign the return or submit the electronic signature through approved software
  7. 7Mail or e‑file to the IRS before the deadline

Known limitations

  1. 1Instructions may change annually; always use the edition matching the filing year
  2. 2The form does not calculate penalties; separate guidance is needed
  3. 3Electronic filing requires IRS‑approved software; not all providers support Schedule A
  4. 4The form assumes UBTI is reported in U.S. dollars only

Field map

Compact field-by-field guide

7 fields

Organization Info

2 items

Organization Name and EIN

Legal name of the tax-exempt organization and its EIN.

Requiredtext
Address and Website

Current mailing address and website URL if applicable.

Requiredtext

Revenue

1 items

Total Revenue

Sum of all revenue including contributions, program service revenue, investment income, and other revenue.

Requiredamount

Expenses

1 items

Total Expenses

Sum of all expenses including program services, management, and fundraising.

Requiredamount

Assets

1 items

Net Assets

Total assets minus total liabilities at end of the reporting period.

Requiredamount

Compliance

1 items

Tax-Exempt Status

Certification of continued compliance with tax-exempt requirements.

Requiredcheckbox

Signatures

1 items

Officer Signature

An authorized officer of the organization must sign.

Requiredsignature
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Current form status
IRS

Check the IRS website for the latest edition date and any recent guidance on Schedule A. Verify that the organization’s accounting period matches the year you are filing for.

What changed or needs a fresh check

  • Edition date – confirm the form is the most recent version (currently 2024)
  • Fee – no filing fee for Form 990‑T, but penalties apply for late filing
  • Mailing address – use the address in the current year’s instructions
  • Electronic filing – verify software is IRS‑approved for the current year
  • Signature block – ensure an authorized officer signs

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Quick Facts

Any tax‑exempt organization that has $1,000 or more of unrelated business taxable income files this form.
It captures gross unrelated business income, allowable deductions, net UBTI, and any tax credits or payments already made.
The return is due the 15th day of the 5th month after the organization’s tax year ends, the same deadline as Form 990.
Mail the completed Form 990‑T and Schedule A to the IRS address listed in the instructions for the filing year, or e‑file through an approved IRS software provider.
Errors can trigger penalties, interest, or an audit that delays refunds and damages the organization’s tax‑exempt status.
Gather all revenue and expense records for unrelated business activities. Complete the main 990‑T, then fill Schedule A line‑by‑line using the worksheet tables. Review totals, attach any required statements, and sign. Finally, submit by mail or electronically before the deadline.

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After you file

  1. 1Keep a signed copy of the filed return and Schedule A in the organization’s records
  2. 2Store all supporting documents (receipts, invoices, payment confirmations) for three years
  3. 3Monitor any IRS notices for adjustments or additional tax due
  4. 4If a payment is required, remit it by the due date to avoid interest
  5. 5Update the organization’s internal accounting system with the net UBTI amount
  6. 6Prepare for the next year by tracking unrelated business activities throughout the year

Sources

  • SRCForm 990‑T official instructionsIRS website
  • SRCSchedule A worksheet descriptionIRS instructions page
  • SRCFiling deadline ruleInternal Revenue Code §6039A
  • SRCExtension processForm 8868 instructions
  • SRCElectronic filing requirementsIRS Publication 1220
  • SRCMailing addressesIRS Publication 1193
  • SRCUBTI thresholdIRS Publication 598
  • SRCPenalty guidanceIRS Notice 2023‑XX

Common confusion points

Threshold vs. filing requirement

Some think $0 triggers filing

→ Verify UBTI ≥ $1,000

Schedule A vs. main 990‑T

Users duplicate lines

→ Use Schedule A only for detailed breakdown

Deduction eligibility

Expenses may be partially exempt

→ Review IRS Publication 598

Electronic vs. paper signature

Both accepted but rules differ

→ Follow software instructions

Mailing address changes

IRS updates address each year

→ Check the current instructions

Workflow map

Related forms and next steps

4 signals

Before

Form 990 – primary annual information return

Current

990-TSA

After

Form 8868 – extension request if deadline cannot be met

Often used with

Schedule A – detailed UBTI worksheet

⚠ 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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