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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 990-T
for the current year.
IRS Form 990-T Exempt Organization Business Income Tax Return (And Proxy Tax Under Section 6033(E))
What Is IRS Form 990-T?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 990-T?
A: IRS Form 990-T is the Exempt Organization Business Income Tax Return.
Q: Who needs to file IRS Form 990-T?
A: Exempt organizations that have business income over $1,000 need to file IRS Form 990-T.
Q: What is the purpose of filing IRS Form 990-T?
A: The purpose of filing IRS Form 990-T is to report and pay taxes on the unrelated business income of exempt organizations.
Q: What is unrelated business income?
A: Unrelated business income is income generated by an exempt organization from a trade or business that is not substantially related to its tax-exempt purpose.
Q: Is there a deadline for filing IRS Form 990-T?
A: Yes, the deadline for filing IRS Form 990-T is the 15th day of the 5th month after the end of the organization's tax year.
Q: Are there any exceptions to filing IRS Form 990-T?
A: Yes, certain types of exempt organizations, such as religious organizations, are exempt from filing IRS Form 990-T.
Q: What is proxy tax in relation to IRS Form 990-T?
A: Proxy tax is an additional tax that may be imposed on exempt organizations that engage in certain lobbying activities.
Q: Is proxy tax applicable to all exempt organizations?
A: No, proxy tax is only applicable to exempt organizations that engage in lobbying activities and meet certain income thresholds.
Q: How can I get help or more information about IRS Form 990-T?
A: You can seek help or find more information about IRS Form 990-T by contacting the IRS directly or consulting a tax professional.
Form Details:
- A 2-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 990-T through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 990-T Exempt Organization Business Income Tax Return (And Proxy Tax Under Section 6033(E))
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