Non-Profit

Form 990-T: Exempt Organization Business Income Tax Return

Used by tax-exempt organizations to report and pay tax on unrelated business taxable income (UBTI) of $1,000 or more.

Download Form 990-T PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Tax-exempt organizations, IRAs, and other tax-exempt entities with gross income of $1,000 or more from an unrelated trade or business.

Key Fields

  • Gross receipts from unrelated business
  • Cost of goods sold
  • Unrelated business taxable income
  • Total tax
  • Estimated tax payments

Filing Deadlines

Due Date

15th day of 5th month after fiscal year end (May 15 for calendar year)

With Extension

6-month automatic extension with Form 8868

Late Filing Penalty

Failure-to-file penalty of 5% per month (up to 25%); failure-to-pay penalty of 0.5% per month.

Related Forms

Form 990

Return of Organization Exempt From Income Tax

Form 990-PF

Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation

TaxScout.ai extracts Form 990-T automatically

AI-powered extraction with 5-layer validation. No manual data entry.