How to E-file Form 990-T Online for the
2023 Tax Year?

  • 1 Add Organization Details
  • 2 Choose Tax Year
  • 3 Enter form details
  • 4 Review the form summary
  • 5 Transmit to the IRS
Add Organization Details
Choose Tax Year

Enter form details
Review the form summary

Transmit to the IRS
TaxBandits for Every Business

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Amazing Features that Simplifies Form 990-T Filing for Nonprofits and
Tax Professionals

Built-in Error Check

Built-in Error Check

Error checks are built-in to audit your 990-T for any errors and ensure accuracy.

Reviewers and Approvers

Reviewers and Approvers

Share your completed Form 990–T with your organization members for their review and approval.

Real-Time Updates

Real-Time Updates

Get instant updates on the IRS status of your Form 990-T via email after transmission.

 Re-transmit for Free

Re-transmit for Free

You can re-transmit any rejected Form 990 returns at no extra cost using our software.

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Frequently Asked Questions on
Form 990-T

What is Form 990-T?

  • Form 990-T is used to report Unrelated Business Income and Tax liability of the exempt organizations (and proxy tax under section 6033(e))
  • Form 990-T is also used 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 credit for premiums paid on small employer health insurance or certain federal excise taxes paid.
    • To report proxy Tax liability.
    • To report unrelated business income tax on reinsurance entities.
  • If you need more information to
    e-file 990-t, click here.

When is the due date to file Form 990-T?

  • The due date for filing 990-T will differ based on the organization’s type.
    • Employees' trusts, defined in section 401(a), IRAs (including SEPs and SIMPLEs), Roth IRAs, Coverdell ESAs, or 408(a) (Archer MSAs), need to file Form 990-T by the 15th day of the 4th month of the after the end of their accounting period.
    • Other organizations need to
      file Form 990-T by the 15th day of the 5th month after their tax year ends.
TaxBandits for Every Business

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


What are the Late filing penalties of
Form 990-T?

  • The IRS penalizes exempt organizations for missing their Form 990-T deadline unless they provide a reasonable explanation for the filing delay.
  • The penalty amount may vary based on the organization’s gross receipts. Click here to learn about the
    Late filing penalties of Form 990-T.

What is Automatic Revocation?

  • If an organization failed to file Form 990-T for three consecutive years, the IRS would automatically revoke their tax-exempt status.
  • If an organization’s tax-exempt status is revoked, they are considered a taxable organization by the IRS. The organization must apply or file for tax-exempt status under section 501(c)(3) with a reasonable explanation for their failure to file Form 990-T.

Is there an extension for the Form 990-T Deadline?

  • If you need additional time to file Form 990-T, you can file Form 8868 on or before the deadline and get a 6-month automatic extension to file your
    Form 990-T online.

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