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Form 990T: Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
IRS Form 990-T is the Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)). This form reports unrelated business income for organizations, and an elective payment election must be made on a return filed by the due date.
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IRS Form 990T - Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
IRS Form 990-T is the Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)). This form reports unrelated business income for organizations, and an elective payment election must be made on a return filed by the due date.
Risk Radar
Scan points- 1An elective payment election MUST be made on a return filed by the due date for the return.
- 2Failing to complete all required lines when only filing for proxy tax.
- 3Not completing items B, C, E, J, K, and L if the organization type in item G is '6417(d)(1)(A) Applicable entity'.
- 4For State college/university types, omitting Part III, lines 6g, 7, 10, and 11.
- 5Not attaching Form 3800 when filing for elective payment election with U.S. territory entities.
Plain English
This form tells the IRS about any money an organization earns from activities that are not related to its main mission. It calculates how much tax is owed based on this 'unrelated' income or if it owes a proxy tax for lobbying efforts. Filing this ensures the organization complies with federal excise taxes.
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 this form when reporting unrelated business income for a tax-exempt or governmental entity.
- Do not use it when the organization has no unrelated business income but must report proxy tax liability, as that is also reported on Form 990-T.
- Check Form 4626 instead when requesting an extension of time to file Form 990-T.
Form selector
Use this form or another form?
Entity elects payment for advanced manufacturing investment credit
To treat the advance manufacturing investment credit as a payment of income tax under section 48D(d)
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Organization receives over $10,000 in one transaction or series of transactions
To report cash payments exceeding $10,000 received in trade or business
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Trust has losses from passive activities
To file Passive Activity Loss Limitations for trusts that have losses (including prior-year unallowed losses)
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Deadline or filing window
The source does not provide a standard filing deadline but mandates that an elective payment election must occur on a return submitted by the official due date. Form 8868 is used to request this extension of time to file Form 990-T.
Checklist
What you need before filling it out
Part I. Total Unrelated Business Taxable Income
Organization's income figures · Form 990-T
Claim for refund (Backup withholding)
Copy of Form 1099 showing withholding · Form 990-T instructions/Form 1099
Tax computation details
Figures from Part I and other schedules (not shown) · Form 990-T
Elective payment election
Specific credit or income type being elected · Instructions p.2 / Applicable Entities section
Filing deadline (General)
15th day of 4th month or 15th day of 5th month · Instructions p.5
Installment election for farmland gain
Sales/exchanges occurring in a tax year beginning after July 4, 2025 · Instructions p.1 / Section 1062
Before you submit
- 1Complete all required fields on Form 990-T.
- 2Ensure an elective payment election is made on a return filed by the due date (if applicable).
- 3If claiming a refund of backup withholding, attach a copy of the Form 1099 showing the withholding.
- 4Verify that the filing deadline aligns with the 15th day of the 4th month or 15th day of the 5th month (or extension date).
- 5If applicable, confirm the organization's tax year starts after July 4, 2025, before electing installment payments for qualified farmland gain.
- 6If filing an extension request, ensure Form 8868 accompanies Form 990-T.
- 7If reporting significant cash transactions, verify that Form 8300 is prepared and included if applicable.
How to file this form
- 1Complete Form 990-T using the figures from Part I to report unrelated business income and calculate tax liability.
- 2Determine if an elective payment election must be made, and ensure this election appears on a return filed by the due date (or extension).
- 3Calculate any applicable proxy tax liability as required by Section 6033(e) and report it.
- 4If claiming a refund of backup withholding, attach the necessary Form 1099 copy to the filing.
- 5Submit Form 990-T by the 15th day of the 4th month or 15th day of the 5th month after the end of the tax year (or use Form 8868 for an extension).
- 6Keep a copy of the submitted Form 990-T for your records.
Known limitations
- 1The form applies to organizations that have gross income of 2 or more and are exempt under section 501(a), section 529(a), or section 529A(a) (Instructions p.2).
- 2If the organization type in item G is “State college/ university,” then -0- must be entered on lines 1 and 7 of Part II when filing Form 990-T (Instructions p.4).
- 3Organizations required to file Form 990-T only because they are liable for the proxy tax on lobbying and political expenditures must complete the heading, Parts II (lines 1, 3, and 7), Part III, and the signature area (Instructions p.4).
- 4If a trust is filing Form 990-T and has unrelated business income, it may need to reference Form 8995, Qualified Business Income Deduction Simplified Computation, to determine if it has qualified business income (Instructions p.8).
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25. For the latest information regarding Form 990-T and its instructions, filers should consult IRS.gov/Form990T.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Confirm signatures are required (implied by filing, but not explicitly listed on pages 1-2).
- Tax year start date — confirm the tax year begins after July 4, 2025, if electing installment payments for farmland gain.
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed IRS Form 990-T.
- 2If an elective payment election is made for applicable credits, complete and attach Form 3800 to the return (Instructions p.4).
- 3Organizations must file Form 8899, Notice of Income From Donated Intellectual Property, if they have income from qualified intellectual property (Instructions p.8).
- 4If a reportable transaction under section 6011 is disclosed, filing Form 8886 with the return or providing a copy to the Office of Tax Shelter Analysis (OTSA) is required to avoid penalties (Instructions p.8).
Sources
- SRCInstructions p.1 — The form is titled Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) and the edition on file is 20/25.
- SRCInstructions p.2 — Purpose of Form 990-T includes reporting unrelated business income, figuring/reporting liability, reporting proxy tax, claiming RIC/REIT refunds, requesting federal excise tax credits for small employer health insurance premiums, and making an elective payment election under section 48D or section 6417.
- SRCInstructions p.2 — Organizations must file Form 990-T if they have gross income of 2 or more and are exempt under section 501(a), section 529(a), or section 529A(a).
- SRCInstructions p.3 — If an elective payment election is intended, a pre-filing registration must be completed for each property or facility at IRS.gov/credits-deductions/.
- SRCInstructions p.4 — If the organization type in item G is “State college/ university,” enter -0- on lines 1 and 7 of Part II (and complete Part III, lines 6g, 7, 10, and 11) (Instructions p.4).
- SRCInstructions p.8 — The penalty for failing to file Form 8886 regarding a reportable transaction under section 6011 is $50,000 ($200,000 if the transaction is listed) per failure (Instructions p.8).
Common confusion points
Who must file this form?
Any disregarded entity, domestic, or foreign organization exempt under section 501(a), section 529(a), or section 529A(a) that has gross income of 2 or more (Instructions p.2).
What if I am a State college/university?
Enter -0- on lines 1 and 7 of Part II when completing Form 990-T (Instructions p.4).
Do I need to file other forms besides 990-T?
Yes; depending on the situation, Forms 3800, 8899, 8925, 8975, or 8886 may be required (Instructions p.4, p.8).
What is the penalty for not filing correctly?
The penalty is $50,000 ($200,000 if the transaction is a listed transaction) for each failure to file Form 8886 properly (Instructions p.8).
When should I use Form 990-T instead of just filing it?
Use it to report unrelated business income and figure/report the related tax liability, or to claim refunds/request credits (Instructions p.2).
Does everyone who files need to complete all parts?
Organizations only liable for proxy tax must complete the heading (excluding J & K), Part II (lines 1, 3, and 7), Part III, and the signature area (Instructions p.4).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8886 — Must be filed with the return to avoid penalties related to reportable transactions under section 6011 (Instructions p.8).
- Form 8925 — Must be filed by applicable policyholders owning employer-owned life insurance contracts issued after August 17, 2006 (Instructions p.8).
Questions about IRS Form 990T
What is IRS Form 990T used for?
This form tells the IRS about any money an organization earns from activities that are not related to its main mission. It calculates how much tax is owed based on this 'unrelated' income or if it owes a proxy tax for lobbying efforts. Filing this ensures the organization complies with federal excise taxes.
Who must file IRS Form 990T?
Organizations must file Form 990-T, which includes government entities, state/local governments, and specific trust types depending on their activities.
What information does IRS Form 990T require?
The form collects details in Part I (Total Unrelated Business Taxable Income), calculates the tax in Part II, and lists payments in Part III. Specific information regarding rent income is detailed in Part IV.
When is IRS Form 990T due?
The source does not state a specific filing due date but mentions that an elective payment election must be made on a return filed by the due date for the return.
Where do I file IRS Form 990T?
The instructions do not specify a single service center, but they indicate that Form 8868 is used to request an extension of time to file Form 990-T.
How do I complete IRS Form 990T?
The filer must complete the heading area first. Depending on the filing reason (e.g., proxy tax only), various parts of Form 990-T are completed, concluding with signing in the signature area. Other required forms might need to be attached.
What happens if IRS Form 990T is filed incorrectly?
While specific penalties are not listed in the excerpts, failing to file correctly means the organization will be liable for taxes or amounts due as reported on the form.
Who must file this form?
Any disregarded entity, domestic, or foreign organization exempt under section 501(a), section 529(a), or section 529A(a) that has gross income of 2 or more (Instructions p.2).
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