Exempt organizations use Form 990-T to: Report unrelated business income. Figure and report unrelated business income tax liability. Report proxy tax liability. Claim a refund of income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT) on undistributed long-term capital gain. Request a credit for certain federal excise taxes paid or for small employer health insurance premiums paid. Report unrelated business income tax on reinsurance entities. Current revision Form 990-T PDF Instructions for Form 990-T (Print version PDF) Recent developments Treasury, IRS grant filing exception for tax-exempt organizations from filing new Form 4626, Alternative Minimum Tax - Corporations -- 23-OCT-2024 Applicable entities filing Form 990-T by mail -- 03-MAY-2024 Correction to the index entry for Alternative Minimum Tax in the 2023 Instructions for Form 990-T -- 22-FEB-2024 Update on mandatory electronic filing for Form 990-T Other items you may find useful All Form 990-T revisions Unrelated business income interactive training questions and answers about reporting related to section 965 on 2017 tax returns About Publication 15 (Circular E), Employer's Tax Guide About Publication 51 (Circular A), Agricultural Employer's Tax Guide Other current products Related forms About Form 720, Quarterly Federal Excise Tax Return About Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees About Form 945, Annual Return of Withheld Federal Income Tax About Form 1098, Mortgage Interest Statement About Form 1099-A, Acquisition or Abandonment of Secured Property
