IRS 990-t e-file provider

E-File IRS Form 990-T Online:
Secure and Accurate

Form 990-T

See What People Are Saying About ExpressTaxExempt

See What People Are Saying About ExpressTaxExempt

Why should I E-File Form 990-T with ExpressTaxExempt?

Prepare Forms using Direct Form Entry
Prepare Forms using Direct Form Entry
Supports 990-T Schedule A
Supports 990-T Schedule A
Access our knowledge base, chat, email, & phone Support
Access our knowledge base, chat, email, & phone Support
Add users to assist you in 990-T Filing
Add users to assist you in 990-T Filing
Invite Users to Review and Approve your Return
Invite Users to Review and Approve your Return
Offered Pricing for Tax Professionals
We Offer Special Pricing for Tax Professionals
Prepare Forms using Direct Form Entry
Prepare Forms using Direct Form Entry
Supports 990-T Schedule A
Supports 990-T Schedule A
Access to the knowledge base, chat, email, & phone Support
Access to the knowledge base, chat, email, & phone Support
Add users to assist you in 990-T Filing
Add users to assist you in 990-T Filing
Invite Users to Review and Approve your Return
Invite Users to Review and Approve your Return
Offered Pricing for Tax Professionals
Offered Pricing for Tax Professionals
form 990-T schedule A

Form 990-T Schedule A

  • When you file Form 990-T, you will need to complete a separate Schedule A to report income and allowable deduction for each separate unrelated trade or business.
  • Our software simplifies the process of e-filing Form 990-T with Schedule A.
  • You can review your information and then pay and transmit your return to the IRS electronically.

Get an automatic extension on your Form 990-T deadline

If you need additional time to file Form 990-T, you can request an automatic six-month extension using Form 8868.

automatic extension to file Form 990-T

Frequently Asked Questions on Form 990-T

QWhat is IRS Form 990-T?

Form 990-T, Exempt Organization Business Income Tax Return (and Proxy Tax Under Section 6033(e)), is used to report unrelated business income and tax liabilities.

Exempt Organizations also use Form 990-T for the following purposes:

  • To claim a refund on an income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT) on an undistributed long-term capital gain.
  • To request credits for certain federal excise taxes paid or for small employer health insurance premiums paid.
  • To report unrelated business income tax on reinsurance entities.

QWho must File Form 990-T?

Exempt organizations that file Form 990, 990-EZ, or 990-PF and have a gross income of $1,000 or more from unrelated businesses for the tax year must file Form 990-T.

QWhen is the deadline to File Form 990-T?

Employees' trusts, defined in section 401(a), IRAs (including SEPs and SIMPLEs), Roth IRAs, Coverdell ESAs, or 408(a) (Archer MSAs) must file Form 990-T by the 15th day of the 4th month after the end of their tax year.

For trusts other than section 401(a) or 408(a), Form 990-T must be filed by the 15th day of the 5th month after the end of the organization’s tax year.

Note: If the due date falls on a Saturday, Sunday, or legal holiday, file the form on the next business day.

QCan Form 990-T be filed electronically?

Yes, Form 990-T can be filed electronically.

Under the Taxpayer First Act, certain exempt organizations must file information and tax returns electronically for tax years beginning after July 1, 2019, i.e., organizations with tax years beginning after July 2019 must file their 990 returns electronically.

Effective in 2021, all organizations with a due date on or after April 15, 2021, must file Form 990-T for 2020 electronically. Paper filing is no longer an option. There is a limited exception for 2020 Form 990-T returns submitted on paper and postmarked on or before March 15, 2021.

E-File Form 990-T Easily for your Exempt Organization