About Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))

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.

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