Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
- Latest Revision
- Updated: 11/23/2019
- Successful Requests: 1,036,357
- Instructions Included: Yes
Exempt organizations use Form 990-T to:
Trust - Qualified Business Income (QBI) Deduction under section 199A -- 26-APR-2019
- 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.