Form 990-T, Exempt Org Business Income Tax Return Instructions
This form contains 122 fields organized into 17 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Conditions and Options | ||
| topmostSubform[0].Page2[0].c2_10[0]_1 | CheckBox |
Check this box if the condition specified in Line 10, Option 1 on Page 2 applies.
|
| topmostSubform[0].Page2[0].c2_10[1]_2 | CheckBox |
Check this box if the condition specified in Line 10, Option 2 on Page 2 applies.
|
| topmostSubform[0].Page2[0].c2_11[0]_1 | CheckBox |
Check this box if the condition specified in Line 11, Option 1 on Page 2 applies.
|
| topmostSubform[0].Page2[0].c2_11[1]_2 | CheckBox |
Check this box if the condition specified in Line 11, Option 2 on Page 2 applies.
|
| Credits | ||
| 1a 1a Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116) | Text |
Enter the amount of foreign tax credit. Corporations should attach Form 1118 and trusts should attach Form 1116.
|
| b Other credits (see instructions) . 1b | Text |
Enter the amount of other credits. Refer to the instructions for more details.
|
| General business credit. Attach Form 3800 (see instructions) C 1c | Text |
Enter the amount of general business credit. Attach Form 3800. Refer to the instructions for more details.
|
| topmostSubform[0].Page1[0].f1_37[0 | Text |
Enter any additional credit information.
|
| e Total credits. Add lines 1a through 1d 1e | Text |
Enter the total credits by adding lines 1a through 1d.
|
| Deductions | ||
| 4 Charitable contributions (see instructions for limitation rules) 4 | Text |
Enter the amount of charitable contributions, following the limitation rules in the instructions.
|
| topmostSubform[0].Page1[0].f1_20[0 | Text |
Enter the total amount of other deductions.
|
| 8 | Text |
Enter the total amount from line 8.
|
| 9 9 Trusts. Section 199A deduction. See instructions | Text |
Enter the amount for trusts' Section 199A deduction, following the instructions.
|
| Total deductions. Add lines 8 and 9. 10 10 | Text |
Add the amounts from lines 8 and 9 and enter the total.
|
| topmostSubform[0].Page2[0].Line5Table[0].Row1[0].f2_20[0 | Text |
Enter the amount for the first row of Line 5 table on Page 2 of the form.
|
| topmostSubform[0].Page2[0].Line5Table[0].Row1[0].f2_21[0 | Text |
Enter the amount for the second row of Line 5 table on Page 2 of the form.
|
| topmostSubform[0].Page2[0].Line5Table[0].Row2[0].f2_22[0 | Text |
Enter the amount for the third row of Line 5 table on Page 2 of the form.
|
| topmostSubform[0].Page2[0].Line5Table[0].Row2[0].f2_23[0 | Text |
Enter the amount for the fourth row of Line 5 table on Page 2 of the form.
|
| topmostSubform[0].Page2[0].Line5Table[0].Row3[0].f2_24[0 | Text |
Enter the amount for the fifth row of Line 5 table on Page 2 of the form.
|
| General Information | ||
| topmostSubform[0].Page1[0].Line4_ReadOrder[0].c1_10[0]_1 | CheckBox |
Check this box if applicable.
|
| topmostSubform[0].Page1[0].Line4_ReadOrder[0].f1_46[0 | Text |
Enter the relevant information as required.
|
| topmostSubform[0].Page1[0].f1_47[0 | Text |
Enter the relevant information as required.
|
| topmostSubform[0].Page1[0].f1_48[0 | Text |
Enter the relevant information as required.
|
| topmostSubform[0].Page2[0].c2_1[0]_1 | CheckBox |
Check this box if applicable.
|
| topmostSubform[0].Page2[0].f2_2[0 | Text |
Enter the relevant information as required.
|
| Income and Deductions | ||
| topmostSubform[0].Page2[0].Line5Table[0].Row3[0].f2_25[0 | Text |
Enter the specific value for Line 5, Row 3 on Page 2. This field is part of the table used to report detailed income or deductions.
|
| topmostSubform[0].Page2[0].Line5Table[0].Row4[0].f2_26[0 | Text |
Enter the specific value for Line 5, Row 4 on Page 2. This field is part of the table used to report detailed income or deductions.
|
| topmostSubform[0].Page2[0].Line5Table[0].Row4[0].f2_27[0 | Text |
Enter the specific value for Line 5, Row 4 on Page 2. This field is part of the table used to report detailed income or deductions.
|
| topmostSubform[0].Page2[0].f2_28[0 | Text |
Enter the specific value for the field on Page 2. This field is part of the table used to report detailed income or deductions.
|
| topmostSubform[0].Page2[0].f2_29[0 | Text |
Enter the specific value for the field on Page 2. This field is part of the table used to report detailed income or deductions.
|
| Income Calculation | ||
| 3 Add lines 1 and 2 3 | Text |
Add the amounts from lines 1 and 2 and enter the total.
|
| 6 6 | Text |
Enter the total amount from line 6.
|
| Subtract line 6 from line 5 7 | Text |
Subtract the amount on line 6 from the amount on line 5 and enter the result.
|
| enter zero . ... .... . ... 11 | Text |
Enter zero if applicable.
|
| 1 | Text |
Enter the amount for line 1.
|
| Income Information | ||
| topmostSubform[0].Page1[0].LinesA-C[0].f1_7[0 | Text |
Enter the letter corresponding to the type of unrelated business income (UBI) activity.
|
| topmostSubform[0].Page1[0].LinesA-C[0].f1_8[0 | Text |
Enter the letter corresponding to the type of unrelated business income (UBI) activity.
|
| Income Reporting | ||
| topmostSubform[0].Page2[0].Line1_ReadOrder[0].c2_8[0]_1 | CheckBox |
Check this box if the organization has unrelated business taxable income (UBTI) from a specific source.
|
| topmostSubform[0].Page2[0].Line1_ReadOrder[0].c2_8[1]_2 | CheckBox |
Check this box if the organization has unrelated business taxable income (UBTI) from another specific source.
|
| topmostSubform[0].Page2[0].c2_9[0]_1 | CheckBox |
Check this box if the organization has unrelated business taxable income (UBTI) from an additional source.
|
| topmostSubform[0].Page2[0].c2_9[1]_2 | CheckBox |
Check this box if the organization has unrelated business taxable income (UBTI) from yet another specific source.
|
| 3 Enter the amount of tax-exempt interest received or accrued during the tax year | Text |
Enter the total amount of tax-exempt interest received or accrued during the tax year.
|
| topmostSubform[0].Page2[0].f2_19[0 | Text |
Enter the amount related to a specific line item on Page 2 of the form.
|
| Miscellaneous | ||
| topmostSubform[0].Page2[0].f2_9[0 | Text |
This field appears to be a placeholder or an incomplete field. Please refer to the form instructions for more details.
|
| topmostSubform[0].Page2[0].c2_7[0]_1 | CheckBox |
Check this box if applicable as per the form instructions.
|
| topmostSubform[0].Page2[0].f2_13[0 | Text |
This field appears to be a placeholder or an incomplete field. Please refer to the form instructions for more details.
|
| topmostSubform[0].Page2[0].f2_15[0 | Text |
This field appears to be a placeholder or an incomplete field. Please refer to the form instructions for more details.
|
| topmostSubform[0].Page2[0].Line1_ReadOrder[0].f2_17[0 | Text |
This field appears to be a placeholder or an incomplete field. Please refer to the form instructions for more details.
|
| Organization Information | ||
| topmostSubform[0].Page1[0].PgHeader[0].f1_1[0 | Text |
Enter the Employer Identification Number (EIN) of the organization.
|
| topmostSubform[0].Page1[0].PgHeader[0].f1_2[0 | Text |
Enter the tax year for which the form is being filed.
|
| topmostSubform[0].Page1[0].PgHeader[0].f1_3[0 | Text |
Enter the type of tax-exempt organization (e.g., 501(c)(3)).
|
| topmostSubform[0].Page1[0].PrintOrTypeReadOrder[0].c1_1[0]_1 | CheckBox |
Check this box if the organization is a corporation.
|
| Name of organization | Text |
Enter the full legal name of the organization.
|
| Number, street, and room or suite no. If a P.O. box, see instructions | Text |
Enter the street address, including room or suite number. If using a P.O. box, follow the instructions provided.
|
| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city, state or province, country, and ZIP or foreign postal code.
|
| topmostSubform[0].Page1[0].LinesA-C[0].c1_2[0]_1 | CheckBox |
Check this box if the organization is a trust.
|
| topmostSubform[0].Page1[0].LinesA-C[0].c1_3[0]_1 | CheckBox |
Check this box if the organization is an association.
|
| topmostSubform[0].Page1[0].LinesA-C[0].f1_9[0 | Text |
Enter the name of the organization.
|
| D Employer identification number | Text |
Enter the Employer Identification Number (EIN) of the organization. This is a 9-digit number.
|
| E Group exemption number (see instructions) | Text |
Enter the Group Exemption Number (GEN) if applicable. This is a 6-digit number.
|
| topmostSubform[0].Page1[0].c1_5[1]_2 | CheckBox |
Check this box if the organization is a 501(c)(3) entity.
|
| topmostSubform[0].Page1[0].c1_5[2]_3 | CheckBox |
Check this box if the organization is a 501(c)(4) entity.
|
| topmostSubform[0].Page1[0].c1_5[3]_4 | CheckBox |
Check this box if the organization is a 501(c)(5) entity.
|
| topmostSubform[0].Page1[0].c1_5[4]_5 | CheckBox |
Check this box if the organization is a 501(c)(6) entity.
|
| topmostSubform[0].Page1[0].c1_5[5]_6 | CheckBox |
Check this box if the organization is a 501(c)(7) entity.
|
| topmostSubform[0].Page1[0].c1_6[0]_1 | CheckBox |
Check this box if the organization is a 501(c)(8) entity.
|
| topmostSubform[0].Page1[0].c1_6[1]_2 | CheckBox |
Check this box if the organization is a 501(c)(9) entity.
|
| topmostSubform[0].Page1[0].c1_6[2]_3 | CheckBox |
Check this box if the organization is a 501(c)(10) entity.
|
| topmostSubform[0].Page1[0].c1_7[0]_1 | CheckBox |
Check this box if the organization is a 501(c)(11) entity.
|
| topmostSubform[0].Page1[0].f1_12[0 | Text |
Enter the name of the organization.
|
| topmostSubform[0].Page1[0].c1_8[0]_1 | CheckBox |
Check this box if the organization is a 501(c)(12) entity.
|
| topmostSubform[0].Page1[0].c1_8[1]_2 | CheckBox |
Check this box if the organization is a 501(c)(13) entity.
|
| topmostSubform[0].Page1[0].f1_13[0 | Text |
Enter the name of the organization.
|
| topmostSubform[0].Page1[0].f1_14[0 | Text |
Enter the address of the organization.
|
| Telephone number | Text |
Enter the telephone number of the organization.
|
| topmostSubform[0].Page1[0].f1_16[0 | Text |
Enter the Employer Identification Number (EIN) of the organization.
|
| topmostSubform[0].Page1[0].Line2_ReadOrder[0].c1_9[0]_1 | CheckBox |
Check this box if the organization is a 501(c)(3) entity.
|
| topmostSubform[0].Page1[0].Line2_ReadOrder[0].c1_9[1]_2 | CheckBox |
Check this box if the organization is not a 501(c)(3) entity.
|
| topmostSubform[0].Page1[0].f1_28[0 | Text |
Enter the name of the organization.
|
| Organization Type | ||
| topmostSubform[0].Page1[0].LinesA-C[0].c1_3[1]_2 | CheckBox |
Check this box if the organization is a 501(c)(3) organization.
|
| topmostSubform[0].Page1[0].LinesA-C[0].c1_3[2]_3 | CheckBox |
Check this box if the organization is a 501(c)(4) organization.
|
| topmostSubform[0].Page1[0].LinesA-C[0].c1_3[3]_4 | CheckBox |
Check this box if the organization is a 501(c)(5) organization.
|
| topmostSubform[0].Page1[0].LinesA-C[0].c1_3[4]_5 | CheckBox |
Check this box if the organization is a 501(c)(6) organization.
|
| topmostSubform[0].Page1[0].LinesA-C[0].c1_3[5]_6 | CheckBox |
Check this box if the organization is a 501(c)(7) organization.
|
| topmostSubform[0].Page1[0].LinesA-C[0].c1_3[6]_7 | CheckBox |
Check this box if the organization is a 501(c)(8) organization.
|
| topmostSubform[0].Page1[0].c1_4[0]_1 | CheckBox |
Check this box if the organization is a 501(c)(9) organization.
|
| topmostSubform[0].Page1[0].c1_5[0]_1 | CheckBox |
Check this box if the organization is a 501(c)(10) organization.
|
| Payments | ||
| 6a 6a Payments: Preceding year's overpayment credited to the current year | Text |
Enter the amount of the preceding year's overpayment credited to the current year.
|
| C Tax deposited with Form 8868 6c | Text |
Enter the amount of tax deposited with Form 8868.
|
| Preparer Information | ||
| Print/Type preparer's name | Text |
Enter the name of the person who prepared this tax return. This can be either printed or typed.
|
| topmostSubform[0].Page2[0].c2_13[0]_1 | CheckBox |
Check this box if the preparer is self-employed.
|
| PTIN | Text |
Enter the Preparer Tax Identification Number (PTIN) of the person who prepared this tax return. The PTIN is an 11-character identifier.
|
| Firm's name | Text |
Enter the name of the firm that the preparer is associated with.
|
| Firm's address | Text |
Enter the address of the firm that the preparer is associated with.
|
| Firm's EIN | Text |
Enter the Employer Identification Number (EIN) of the firm that the preparer is associated with. The EIN is a 10-character identifier.
|
| Phone no | Text |
Enter the phone number of the firm that the preparer is associated with.
|
| Reserved Fields | ||
| 2 Reserved 2 | Text |
Reserved for future use.
|
| Signature | ||
| Title | Text |
Enter the title of the person signing the form.
|
| topmostSubform[0].Page2[0].SignHere[0].c2_12[0]_1 | CheckBox |
Check this box if the condition specified in the 'Sign Here' section, Option 1 on Page 2 applies.
|
| topmostSubform[0].Page2[0].SignHere[0].c2_12[1]_2 | CheckBox |
Check this box if the condition specified in the 'Sign Here' section, Option 2 on Page 2 applies.
|
| Tax Computations | ||
| 3 Proxy tax. See instructions 3 | Text |
Enter the amount of proxy tax. Refer to the instructions for more details.
|
| Other tax amounts. See instructions | Text |
Enter any other tax amounts. Refer to the instructions for more details.
|
| Other tax amounts. See instructions f3a4 456 | Text |
Enter any additional other tax amounts. Refer to the instructions for more details.
|
| 6 Tax on noncompliant facility income. See instructions | Text |
Enter the tax amount on noncompliant facility income. Refer to the instructions for more details.
|
| 7 | Text |
Enter the total tax amount.
|
| 2 | Text |
Enter the total tax amount after credits.
|
| 3a Amount due from Form 4255 3a | Text |
Enter the amount due from Form 4255, which is used to recapture investment credit.
|
| b Amount due from Form 8611 3b | Text |
Enter the amount due from Form 8611, which is used to recapture low-income housing credit.
|
| 3c | Text |
Enter the amount due from other forms or schedules as applicable.
|
| d Amount due from Form 8866 3d | Text |
Enter the amount due from Form 8866, which is used to recapture the qualified zone academy bond credit.
|
| topmostSubform[0].Page1[0].f1_44[0 | Text |
Enter the amount due from other forms or schedules as applicable.
|
| f 3f Total amounts due. Add lines 3a through 3e | Text |
Enter the total amounts due by adding lines 3a through 3e.
|
| 7 | Text |
Enter the total amount of tax due.
|
| 8 | Text |
Enter the total amount of tax owed.
|
| 10 | Text |
Enter the total amount of tax overpayment.
|
| Refunded 11 | Text |
Enter the amount of tax refunded.
|
| Tax Payments and Credits | ||
| d Foreign organizations: Tax paid or withheld at source (see instructions) 6d | Text |
Enter the amount of tax paid or withheld at source by foreign organizations as per the instructions provided.
|
| e Backup withholding (see instructions). 6e | Text |
Enter the amount of backup withholding as per the instructions provided.
|
| f Credit for small employer health insurance premiums (attach Form 8941) 6f | Text |
Enter the credit amount for small employer health insurance premiums. Attach Form 8941.
|
| 6g g Elective payment election amount from Form 3800 | Text |
Enter the elective payment election amount from Form 3800.
|
| h Payment from Form 2439 6h | Text |
Enter the payment amount from Form 2439.
|
| 6j j Other (see instructions) | Text |
Enter any other payments or credits as per the instructions provided.
|