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Federal Free Printable 2018 Form 990-T for 2019 Federal Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))

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Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
2018 Form 990-T

990-T Form Department of the Treasury Internal Revenue Service Check box if address changed B Exempt under section )( ) 501( Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) 220(e) 408A 530(a) 2018 For calendar year 2018 or other tax year beginning , 2018, and ending , 20 . ▶ Go to www.irs.gov/Form990T for instructions and the latest information. Open to Public Inspection for ▶ Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3). 501(c)(3) Organizations Only Name of organization ( A 408(e) OMB No. 1545-0687 Print or Type Check box if name changed and see instructions.) D Employer identification number (Employees’ trust, see instructions.) Number, street, and room or suite no. If a P.O. box, see instructions. City or town, state or province, country, and ZIP or foreign postal code E Unrelated business activity code (See instructions.) 529(a) C Book value of all assets at end of year F Group exemption number (See instructions.) ▶ G Check organization type ▶ 501(c) corporation 501(c) trust 401(a) trust Other trust H Enter the number of the organization’s unrelated trades or businesses. ▶ Describe the only (or first) unrelated trade or business here ▶ . If only one, complete Parts I–V. If more than one, describe the first in the blank space at the end of the previous sentence, complete Parts I and II, complete a Schedule M for each additional trade or business, then complete Parts III–V. I During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? . If “Yes,” enter the name and identifying number of the parent corporation. ▶ The books are in care of ▶ Telephone number ▶ J Part I 1a b 2 3 4a b c 5 6 7 8 9 10 11 12 13 Part II 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Unrelated Trade or Business Income Gross receipts or sales Less returns and allowances c Balance ▶ Cost of goods sold (Schedule A, line 7) . . . . . . . Gross profit. Subtract line 2 from line 1c . . . . . . . Capital gain net income (attach Schedule D) . . . . . Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797) Capital loss deduction for trusts . . . . . . . . . Income (loss) from a partnership or an S corporation (attach statement) Rent income (Schedule C) . . . . . . . . . . . Unrelated debt-financed income (Schedule E) . . . . . Interest, annuities, royalties, and rents from a controlled organization (Schedule F) Investment income of a section 501(c)(7), (9), or (17) organization (Schedule G) Exploited exempt activity income (Schedule I) . . . . . Advertising income (Schedule J) . . . . . . . . . Other income (See instructions; attach schedule) . . . . . Total. Combine lines 3 through 12 . . . . . . . . (A) Income . (B) Expenses ▶ Yes No (C) Net 1c 2 3 4a 4b 4c 5 6 7 8 9 10 11 12 13 Deductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions, deductions must be directly connected with the unrelated business income.) Compensation of officers, directors, and trustees (Schedule K) . . . . . . . . . . . . Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest (attach schedule) (see instructions) . . . . . . . . . . . . . . . . . . . Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . . . Charitable contributions (See instructions for limitation rules) . . . . . . . . . . . . . Depreciation (attach Form 4562) . . . . . . . . . . . . . 21 Less depreciation claimed on Schedule A and elsewhere on return . . 22a Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contributions to deferred compensation plans . . . . . . . . . . . . . . . . . Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . . . Excess exempt expenses (Schedule I) . . . . . . . . . . . . . . . . . . . . Excess readership costs (Schedule J) . . . . . . . . . . . . . . . . . . . . Other deductions (attach schedule) . . . . . . . . . . . . . . . . . . . . . Total deductions. Add lines 14 through 28 . . . . . . . . . . . . . . . . . . Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13 Deduction for net operating loss arising in tax years beginning on or after January 1, 2018 (see instructions) Unrelated business taxable income. Subtract line 31 from line 30 . . . . . . . . . . . For Paperwork Reduction Act Notice, see instructions. Cat. No. 11291J 14 15 16 17 18 19 20 22b 23 24 25 26 27 28 29 30 31 32 Form 990-T (2018) Page 2 Form 990-T (2018) Part III Total Unrelated Business Taxable Income 33 Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 35 Amounts paid for disallowed fringes . . . . . . . . . . . . . . . . . . . . . Deduction for net operating loss arising in tax years beginning before January 1, 2018 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total of unrelated business taxable income before specific deduction. Subtract line 35 from the sum of lines 33 and 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 38 Specific deduction (Generally $1,000, but see line 37 instructions for exceptions) . . . . . . Unrelated business taxable income. Subtract line 37 from line 36. If line 37 is greater than line 36, enter the smaller of zero or line 36 . . . . . . . . . . . . . . . . . . . . . . Part IV 39 40 41 42 43 44 35 36 37 38 Tax Computation Organizations Taxable as Corporations. Multiply line 38 by 21% (0.21) . . . Trusts Taxable at Trust Rates. See instructions for tax computation. the amount on line 38 from: Tax rate schedule or Schedule D (Form 1041) Proxy tax. See instructions . . . . . . . . . . . . . . . . . . Alternative minimum tax (trusts only) . . . . . . . . . . . . . . . Tax on Noncompliant Facility Income. See instructions . . . . . . . . Total. Add lines 41, 42, and 43 to line 39 or 40, whichever applies . . . . . Part V 45a b c d e 46 47 48 49 50a b c d e f g 33 34 . . . . . ▶ Income tax on . . . . . ▶ . . . . . ▶ . . . . . . . . . . . . . . . . . . 39 40 41 42 43 44 Tax and Payments Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116) Other credits (see instructions) . . . . . . . . . . . . . . General business credit. Attach Form 3800 (see instructions) . . . . Credit for prior year minimum tax (attach Form 8801 or 8827) . . . . Total credits. Add lines 45a through 45d . . . . . . . . . . Subtract line 45e from line 44 . . . . . . . . . . . . . . Other taxes. Check if from: Form 4255 Form 8611 Form 8697 . . . . . . Form 8866 . . 45a 45b 45c 45d . . . . . . . . . . . . . . Other (attach schedule) . 45e 46 47 48 49 Total tax. Add lines 46 and 47 (see instructions) . . . . . . . . . . . . . . . . . 2018 net 965 tax liability paid from Form 965-A or Form 965-B, Part II, column (k), line 2 . . . . Payments: A 2017 overpayment credited to 2018 . . . . . . . . 50a 2018 estimated tax payments . . . . . . . . . . . . . . . 50b Tax deposited with Form 8868 . . . . . . . . . . . . . . . 50c Foreign organizations: Tax paid or withheld at source (see instructions) . 50d Backup withholding (see instructions) . . . . . . . . . . . . 50e Credit for small employer health insurance premiums (attach Form 8941) . 50f Other credits, adjustments, and payments: Form 2439 Form 4136 Other Total ▶ 50g 51 Total payments. Add lines 50a through 50g . . . . . . . . . . . . . . . . . . 51 52 Estimated tax penalty (see instructions). Check if Form 2220 is attached . . . . . . . . ▶ 52 ▶ 53 Tax due. If line 51 is less than the total of lines 48, 49, and 52, enter amount owed . . . . 53 ▶ 54 Overpayment. If line 51 is larger than the total of lines 48, 49, and 52, enter amount overpaid . 54 Enter the amount of line 54 you want: Credited to 2019 estimated tax ▶ 55 Refunded ▶ 55 Part VI Statements Regarding Certain Activities and Other Information (see instructions) 56 At any time during the 2018 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? If “Yes,” the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If “Yes,” enter the name of the foreign country here ▶ 57 58 No During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust? . If “Yes,” see instructions for other forms the organization may have to file. Enter the amount of tax-exempt interest received or accrued during the tax year ▶ $ Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Signature of officer Paid Preparer Use Only May the IRS discuss this return with the preparer shown below (see instructions)? Yes No ▲ ▲ Sign Here Yes Date Print/Type preparer’s name Firm’s name ▶ Firm’s address ▶ Preparer’s signature Title Date Check if self-employed PTIN Firm’s EIN ▶ Phone no. Form 990-T (2018) Page 3 Form 990-T (2018) Schedule A—Cost of Goods Sold. Enter method of inventory valuation 1 2 3 4a Inventory at beginning of year Purchases . . . . . . Cost of labor . . . . . . Additional section 263A costs (attach schedule) . . . . b Other costs (attach schedule) Total. Add lines 1 through 4b 5 1 2 3 6 7 4a 4b 5 8 ▶ Inventory at end of year Cost of goods sold. line 6 from line 5. Enter in Part I, line 2 . . . 6 . . . Subtract here and . . . 7 Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization? . . . . . . . . . Yes No Schedule C—Rent Income (From Real Property and Personal Property Leased With Real Property) (see instructions) 1. Description of property (1) (2) (3) (4) 2. Rent received or accrued (a) From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%) 3(a) Deductions directly connected with the income in columns 2(a) and 2(b) (attach schedule) (b) From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income) (1) (2) (3) (4) Total Total (b) Total deductions. Enter here and on page 1, Part I, line 6, column (B) ▶ (c) Total income. Add totals of columns 2(a) and 2(b). Enter ▶ here and on page 1, Part I, line 6, column (A) . . . Schedule E—Unrelated Debt-Financed Income (see instructions) 2. Gross income from or allocable to debt-financed property 1. Description of debt-financed property 3. Deductions directly connected with or allocable to debt-financed property (a) Straight line depreciation (b) Other deductions (attach schedule) (attach schedule) (1) (2) (3) (4) 4. Amount of average acquisition debt on or allocable to debt-financed property (attach schedule) 5. Average adjusted basis of or allocable to debt-financed property (attach schedule) 6. Column 4 divided by column 5 8. Allocable deductions (column 6 × total of columns 3(a) and 3(b)) Enter here and on page 1, Part I, line 7, column (A). Enter here and on page 1, Part I, line 7, column (B). % % % % (1) (2) (3) (4) Totals . . . . . . . . . . . . . . . . Total dividends-received deductions included in column 8 7. Gross income reportable (column 2 × column 6) . . . . . . . . . . . . . . . . . ▶ . . . . . . . . . ▶ Form 990-T (2018) Page 4 Form 990-T (2018) Schedule F—Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions) Exempt Controlled Organizations 1. Name of controlled organization 2. Employer identification number 3. Net unrelated income (loss) (see instructions) 4. Total of specified payments made 5. Part of column 4 that is included in the controlling organization’s gross income 6. Deductions directly connected with income in column 5 10. Part of column 9 that is included in the controlling organization’s gross income 11. Deductions directly connected with income in column 10 Add columns 5 and 10. Enter here and on page 1, Part I, line 8, column (A). Add columns 6 and 11. Enter here and on page 1, Part I, line 8, column (B). (1) (2) (3) (4) Nonexempt Controlled Organizations 8. Net unrelated income (loss) (see instructions) 7. Taxable Income 9. Total of specified payments made (1) (2) (3) (4) Totals . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Schedule G—Investment Income of a Section 501(c)(7), (9), or (17) Organization (see instructions) 1. Description of income 2. Amount of income 3. Deductions directly connected (attach schedule) 5. Total deductions and set-asides (col. 3 plus col. 4) 4. Set-asides (attach schedule) (1) (2) (3) (4) Enter here and on page 1, Part I, line 9, column (A). Totals . . . . . . . . Enter here and on page 1, Part I, line 9, column (B). ▶ Schedule I—Exploited Exempt Activity Income, Other Than Advertising Income (see instructions) 1. Description of exploited activity 2. Gross unrelated business income from trade or business 3. Expenses directly connected with production of unrelated business income Enter here and on page 1, Part I, line 10, col. (A). Enter here and on page 1, Part I, line 10, col. (B). 4. Net income (loss) from unrelated trade or business (column 2 minus column 3). If a gain, compute cols. 5 through 7. 5. Gross income from activity that is not unrelated business income 6. Expenses attributable to column 5 7. Excess exempt expenses (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals . . . . . . . . Enter here and on page 1, Part II, line 26. . ▶ Schedule J—Advertising Income (see instructions) Part I Income From Periodicals Reported on a Consolidated Basis 2. Gross advertising income 1. Name of periodical 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through 7. 5. Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals (carry to Part II, line (5)) . . ▶ Form 990-T (2018) Page 5 Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in columns 2 through 7 on a line-by-line basis.) Form 990-T (2018) Part II 1. Name of periodical 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through 7. 2. Gross advertising income 3. Direct advertising costs Enter here and on page 1, Part I, line 11, col. (A). Enter here and on page 1, Part I, line 11, col. (B). 5. Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals from Part I . . Totals, Part II (lines 1–5) . . . . . . . ▶ Enter here and on page 1, Part II, line 27. . ▶ Schedule K—Compensation of Officers, Directors, and Trustees (see instructions) 1. Name 3. Percent of time devoted to business 2. Title % % % % (1) (2) (3) (4) Total. Enter here and on page 1, Part II, line 14 4. Compensation attributable to unrelated business . . . . . . . . . . . . . . . . . . . ▶ Form 990-T (2018)
Extracted from PDF file 2018-federal-form-990-t.pdf, last modified January 2019

More about the Federal Form 990-T Corporate Income Tax Tax Return TY 2018

We last updated the Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) in February 2019, so this is the latest version of Form 990-T, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 990-T directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 941 Employer's Quarterly Federal Tax Return
Form 1120-H U.S. Income Tax Return for Homeowners Associations
Form 9465 Installment Agreement Request
Form 4562 Depreciation and Amortization (Including Information on Listed Property)
990 (Schedule O) Supplemental Information to Form 990 or 990-EZ

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 990-T from the Internal Revenue Service in February 2019.

Show Sources >

Form 990-T is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 990-T

We have a total of eight past-year versions of Form 990-T in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 990-T

2018 Form 990-T

2017 Form 990-T

2017 Form 990-T

2016 Form 990-T

2016 Form 990-T

Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) 2015 Form 990-T

2015 Form 990-T

Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) 2014 Form 990-T

2014 Form 990-T

Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) 2013 Form 990-T

2013 Form 990-T

Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) 2012 Form 990-T

2012 Form 990-T

Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) 2011 Form 990-T

2011 Form 990-T


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