Form 990-T filing requirements
Form 990-T reports unrelated business income. Your organization must file it if it has $1,000 or more of gross income from an unrelated trade or business. It's a separate return from your annual information return, though most exempt organizations have the same deadline for both.
Written for tax year 2025 returns · Updated October 26, 2026
Who must file
The $1,000 threshold counts gross income from the unrelated trade or business, not the profit left after expenses.
On Form 990-T, your organization reports its unrelated business taxable income and calculates the tax on it. Meeting the filing threshold doesn't by itself decide how much tax you owe.
Deadlines and extensions
For most exempt organizations, Form 990-T is due on the 15th day of the 5th month after the tax year ends. Employees' trusts, IRAs and similar accounts generally file by the 15th day of the 4th month.
To get more time to file, request an extension on Form 8868. You still have to pay any tax due by the original deadline.
A separate return
Form 990-T is filed in addition to any Form 990, 990-EZ or 990-PF your organization has to file. Filing one doesn't take care of the other.
Form 990-T must be e-filed. Keep a separate record of each return and its IRS acknowledgement.
Filing Form 990-T with Fast File Exempt
Coming soonFiling Form 990-T with us is coming soon. If your organization needs it, email us.
Email us about Form 990-TQuestions
Who has to file Form 990-T?
An exempt organization has to file Form 990-T if it has $1,000 or more of gross income from an unrelated trade or business. The threshold counts gross income, before expenses are taken off.
When is Form 990-T due?
For most exempt organizations, Form 990-T is due on the 15th day of the 5th month after the tax year ends. Employees' trusts, IRAs and similar accounts generally file by the 15th day of the 4th month.
Can I extend Form 990-T?
Yes. Request an extension on Form 8868. It gives you more time to file the return, not more time to pay. Any tax due must still be paid by the original deadline.
Do I need Form 990-T if I already filed Form 990?
Yes, if your organization has $1,000 or more of gross income from an unrelated trade or business. Form 990-T is a separate tax return, filed in addition to your Form 990, 990-EZ or 990-PF.
Guides
- Form 990-N, 990-EZ or 990: which to fileThe three tests, what "normally $50,000" means, who must file Form 990 regardless, and who doesn't file at all.
- Form 990 for PTAs, PTOs and booster clubsWhether a unit under a state group exemption files its own return, which form, the July–June deadline, and the treasurer handover.
- Private foundation filing requirementsForm 990-PF, its deadline and extension, and the separate returns a foundation may owe.
- Who can file Form 990-NThe "normally $50,000 or less" test, what the e-Postcard asks for, and when it's due.
- Form 990-N filing problemsEIN not in IRS records, IRS sign-in, filing too early, late and prior-year notices, and checking a past filing.
- Form 990 filing deadlinesThe general due date for each tax-year end, and how weekends and holidays move it.
- Form 8868 extensionsWhen Form 8868 extends an annual return, and why tax is still due on the original date.
- Late filing penaltiesThe daily penalty for a late return, reasonable cause, and the three-year revocation rule.