The accurate way to
e-file
Form 990-T and report unrelated business income

Unrelated business taxable income is income generated from a trade or business that meets all three of the following criteria:

• It is a trade or business — an activity carried on to produce income from selling goods or performing services
• It is regularly carried on — conducted frequently and continuously, similar to a comparable commercial activity
• It is not substantially related to the organization's exempt purpose — the activity does not contribute importantly to carrying out the organization's charitable, educational, or other exempt mission

Common examples include advertising revenue, rental income from debt-financed property, income from certain partnerships, and revenue from services provided to non-members.

The following organizations are required to file Form 990-T:

• Tax-exempt organizations under Section 501(a) with gross unrelated business income of $1,000 or more
• Employees' trusts defined under Section 401(a), including pension, profit-sharing, and stock bonus plans
• IRAs, SEPs, SIMPLEs, Roth IRAs, Coverdell ESAs, and Archer MSAs with unrelated business taxable income
• Organizations required to report proxy tax under Section 6033(e)
• Organizations claiming a refund of income tax paid on undistributed long-term capital gains

Filing Form 990-T is required in addition to the organization's annual information return— Form 990, 990-EZ, or 990-PF

The due date depends on the type of organization:

Not sure about your 990-T deadline? Use the 990 Due Date Calculator.

Yes! Under the Taxpayer First Act, exempt organizations are required to file Form 990-T electronically for tax years beginning after July 1, 2019. Paper filing is no longer accepted.

Tax990 is an IRS-authorized e-file provider supporting current year (2025) and prior year filings (2024 and 2023).

Yes. An automatic 6-month extension is available by filing Form 8868 on or before the original due date. The extension applies to the filing deadline only—any tax owed is still due by the original deadline.

Under the Tax990 Commitment, you can get a complimentary extension if you need more time. Learn more.

Late filing and late payment both carry financial penalties:

• Failure-to-file penalty — 5% of unpaid tax per month, up to a maximum of 25% of tax due
• Failure-to-pay penalty — 0.5% per month on any unpaid tax balance
• Estimated tax penalty — applies if the organization is expected to owe $500 or more and did not make quarterly estimated payments

Interest is also charged on unpaid taxes from the due date to the date of payment.

Schedule A is used to report gross income, deductions, and taxable income for each activity. Form 990-T requires a separate Schedule A for each unrelated trade or business the organization operates.

Tax990 supports the following supporting forms and schedules for Form 990-T — all included at no extra charge:

• Form 4562 — Depreciation and Amortization
• Form 4797 — Sales of Business Property
• Form 8949 — Sales and Other Dispositions of Capital Assets
• Form 8995 — Qualified Business Income Deduction
• Form 3800 — General Business Credit
• Form 1120 Schedule D — Capital Gains and Losses and Built-in Gains
• Form 1041 Schedule D — Capital Gains and Losses for Estates and Trusts
• Form 1041 Schedule I — Alternative Minimum Tax for Estates and Trusts

No add-ons. No extra fees. Everything your Form 990-T filing may require is built right in.

For organizations exempt under Section 501(c)(3), Form 990-T must be made available for inspection for three years from the filing due date. This includes any schedules, attachments, and supporting documents related to the unrelated business income.