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  • 2013 990 T Form (pdf) - Blandin Foundation

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Dec 12, 2013 ... Information about Form 990-T and its instructions is available at. Do not enter SSN numbers on this form as it may be made public if your .

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Per the IRS Instructions for Form 990-T, the IRA custodian is responsible for filing Form 990-T and any subsequent amended 990-T filings on behalf of each retirement account.

The custodian, FMTC, is responsible for filing a Form 990-T on behalf of each retirement account. The Form 990-T filing and income tax payment may occur annually, as long as you continue to hold LPs and MLPs that earn UBTI in your retirement account.

Form 990 provides the public with financial information about a nonprofit organization, while Form 990-T is a form that a tax-exempt organization files with the IRS to report its unrelated business income and to figure the tax owed on that income.

Exempt organizations use Form 990-T to: Report unrelated business income. Figure and report unrelated business income tax liability.

1. What is IRS Form 990-T? Form 990-T (Exempt Organization Business Income Tax Return and Proxy Tax Under Section 6033(e)) is an information return used by tax-exempt organizations to report unrelated business income and tax liabilities with the IRS.

Form 990 provides the public with financial information about a nonprofit organization, while Form 990-T is a form that a tax-exempt organization files with the IRS to report its unrelated business income and to figure the tax owed on that income.

Tax considerations UBTI is subject to taxation in all varieties of retirement accounts, such as IRAs, retirement plans like Keoghs, and health savings accounts (HSA). When total positive UBTI across all applicable investments held in a retirement account equals $1,000 or more, then Form 990-T must be filed.

An employees' trust defined in section 401(a), an IRA (including SEPs and SIMPLEs), a Roth IRA, a Coverdell ESA, or an Archer MSA must file Form 990-T by the 15th day of the 4th month after the end of its tax year.

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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232