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Official form guide
Form 990T: 990-T
Form 990‑T is the Exempt Organization Business Income Tax Return. File it when a tax‑exempt organization has $1,000 or more of unrelated business taxable income (UBTI) for the year.
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IRS Form 990T - 990-T
Form 990‑T is the Exempt Organization Business Income Tax Return. File it when a tax‑exempt organization has $1,000 or more of unrelated business taxable income (UBTI) for the year.
Risk Radar
Scan points- 1A single dollar error can cause a penalty and interest accrual.
- 2Missing the $1,000 UBTI threshold trigger
- 3Miscalculating net income because of improper expense allocation
- 4Leaving the tax calculation table outdated
- 5Failing to attach required schedules (e.g., Schedule A)
Plain English
If a charity, church, or other nonprofit earns money from activities that aren’t related to its mission, the IRS wants to tax that profit. The 990‑T reports that profit and calculates any tax due. You only need it when the unrelated income reaches $1,000.
Submission Date
- Filing date: 2026-02-04 17:10:40
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when UBTI ≥ $1,000 for the tax year.
- Do not use if the organization has no UBTI or only $0‑$999.
- If the organization is a private foundation, consider Form 990‑PF instead.
Form selector
Use this form or another form?
No UBTI or < $1,000
No tax due, but still report on 990
✓ Verify threshold before filing
Large UBTI with foreign source income
Foreign tax credits may apply
✓ Confirm foreign tax credit eligibility
Deadline or filing window
Form 990‑T is due the same day as the organization’s annual information return, typically the 15th day of the 5th month after the tax year ends (e.g., May 15 for a calendar year). If an extension is filed for the 990, the 990‑T deadline extends automatically. No separate extension can be requested for the 990‑T alone.
- —Unrelated business gross income | Sum of all UBTI sources | Gross UBTI | Verify all sources are included
- —Deductible expenses | Total allowable expenses | Net UBTI | Ensure expenses are directly related to the unrelated activity
Checklist
What you need before filling it out
Part I – Gross income
Income statements, receipts · Form 990‑T Part I
Part II – Deductions
Expense ledgers, invoices · Form 990‑T Part II
Tax computation table
Tax rate schedule from instructions · Tax due line
Schedule A attachment
Partial exemption documentation · Schedule A
Signature block
Authorized officer’s signature · Form 990‑T
Before you submit
- 1Confirm UBTI meets the $1,000 filing threshold.
- 2Reconcile gross income with bank statements.
- 3Verify all deductible expenses are properly allocated.
- 4Calculate tax using the correct year’s rate table.
- 5Attach required schedules (e.g., Schedule A).
- 6Check that the signing officer is authorized.
- 7Print legibly or ensure electronic PDF is clear.
- 8Use the correct IRS mailing address or e‑file portal.
- 9Include the organization’s EIN on every page.
- 10Retain a copy of the signed return for records.
- 11Confirm the filing date is on or before the deadline.
How to file this form
- 1Gather all unrelated business income and expense records for the tax year.
- 2Enter totals in Part I (gross income) and Part II (deductions).
- 3Compute net UBTI and apply the tax tables from the instructions.
- 4Enter any credits, then calculate total tax due.
- 5Attach Schedule A if the organization is a charitable entity with partial exemption.
- 6Have an authorized officer sign and date the return.
- 7File electronically via MeF if eligible, otherwise mail to the address in the instructions.
Known limitations
- 1Instructions may lag a year behind the form edition; verify tax tables against current IRS publications.
- 2Electronic filing is limited to organizations with ≤ 100,000 total assets.
- 3The form does not capture state-level unrelated business taxes.
- 4IRS may request additional documentation after filing.
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->Check the IRS “Where’s My Refund?” tool after filing if you expect a refund. Verify that the IRS has accepted the return in the organization’s online account.
What changed or needs a fresh check
- Edition date – verify the form is for the correct tax year (e.g., 2023 edition).
- Fee – no filing fee for paper or electronic submission.
- Mailing address – use the address in the current year’s instructions.
- Electronic filing eligibility – confirm the organization meets MeF size limits.
- Signature authority – ensure the signer is an authorized officer.
Quick Facts
Downloads
After you file
- 1Save the PDF copy and the signed paper copy in the organization’s records.
- 2Record the filing date and any confirmation number (e‑file) in the compliance calendar.
- 3Monitor the IRS “Where’s My Refund?” tool if a refund is expected.
- 4Track any notice or bill from the IRS for penalties or additional tax.
- 5Update the organization’s internal financial statements to reflect the tax paid.
- 6Prepare for the next year by reviewing activities that generated UBTI.
Sources
- SRCIRS Form 990‑T instructionsconfirm filing threshold and deadline.
- SRCIRS Publication 598Unrelated Business Income Tax basics.
- SRCIRS Modernized e‑File (MeF) eligibility criteriaelectronic filing limits.
- SRCIRS “Where’s My Refund?” toolpost‑filing status check.
- SRCIRS Schedule A instructionsattachment requirement for charities.
- SRCIRS tax tables for unrelated business incomeused in tax calculation.
Common confusion points
Threshold amount
$1,000 vs. $0 – some think any amount triggers filing
→ Verify gross UBTI before starting
Schedule A requirement
Only charitable organizations need it
→ Check organization’s classification
Electronic vs. paper filing eligibility
Size limits can be unclear
→ Confirm asset total and e‑file eligibility
Deduction allocation
Expenses must be directly tied to unrelated activity
→ Review expense categories
Tax table year
Using prior‑year rates leads to under/overpayment
→ Use the table for the filing year
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 843 – to request a refund or abatement of penalties.
Source transparency
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