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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 files IRS Form 990-T?
A: Exempt organizations that have unrelated business income file IRS Form 990-T.
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 exempt purpose.
Q: What is a proxy tax under Section 6033(e)?
A: A proxy tax under Section 6033(e) is a tax imposed on certain exempt organizations that engage in lobbying or political campaign activities.
Q: When is IRS Form 990-T due?
A: IRS Form 990-T is generally due on the 15th day of the 5th month after the end of the organization's tax year.
Q: Are all exempt organizations required to file IRS Form 990-T?
A: No, only exempt organizations that have unrelated business income or engage in certain lobbying or political campaign activities are required to file IRS Form 990-T.
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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