Schedule A (Form 990-T), Unrelated Business Taxable Income From an Unrelated Trade or Business, is the Internal Revenue Service (IRS) schedule on which an organization reports the income and deductions of one unrelated trade or business and arrives at its unrelated business taxable income. It is a schedule of Form 990-T, so it is used by organizations that report unrelated business income there. On FillingPDF you can fill out the 2025 schedule online and download or print the completed PDF; the form and its instructions are published by the IRS at www.irs.gov/Form990T.
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What is Form 990-T (Schedule A)?
Schedule A (Form 990-T), Unrelated Business Taxable Income From an Unrelated Trade or Business, is the IRS schedule that collects the income, cost of goods sold and deductions of an unrelated trade or business and carries them down to line 18, unrelated business taxable income.
The schedule has eleven parts over four pages:
- Part I totals the income and expenses, with lines 1a through 13 and columns (A) Income, (B) Expenses and (C) Net.
- Part II lists deductions not taken elsewhere and ends with the net operating loss deduction on line 17 and unrelated business taxable income on line 18.
- Parts III to IX are supporting computations: cost of goods sold, rent income, unrelated debt-financed income, interest, annuities, royalties and rents from controlled organizations, investment income of section 501(c)(7), (9) or (17) organizations, exploited exempt activity income, and advertising income.
- Part X reports compensation of officers, directors and trustees, and Part XI is for supplemental information.
The printed form carries OMB No. 1545-0047, Cat. No. 74036O and the 2025 tax-year edition. It is open to public inspection for 501(c)(3) organizations, and the form warns against entering Social Security numbers on it for that reason. The IRS instructions are at www.irs.gov/Form990T. The schedule is not a stand-alone return: its parent form is Form 990-T.
Who needs to file Form 990-T (Schedule A)?
Organizations that report unrelated business income on Form 990-T use Schedule A (Form 990-T) to compute the income and deductions of an unrelated trade or business. The header asks for the name of the organization, its employer identification number, the unrelated business activity code and a description of the unrelated trade or business, and item D, Sequence: of, lets the schedule be numbered when more than one is used.
Particular parts apply only to some organizations:
- Part VII is for section 501(c)(7), (9) or (17) organizations reporting investment income.
- Part VI is for organizations that receive interest, annuities, royalties or rents from controlled organizations, exempt or nonexempt.
- Part IV and Part V apply only if the organization has rent income or unrelated debt-financed income.
- Part IX applies only if the organization has advertising income from periodicals.
The form flags that 501(c)(3) organizations should not enter Social Security numbers, because the filing may be made public. The schedule does not say who may sign or act for the organization; see the IRS instructions at www.irs.gov/Form990T for eligibility and filing questions.
When to file Form 990-T (Schedule A)
Schedule A (Form 990-T) is completed whenever you prepare Form 990-T for an organization that has unrelated business income to report, so it follows the timing of that return. No separate due date, extension rule or renewal cycle is printed on the schedule itself.
This is the 2025 edition, and it is the one to use for the tax year the form names. For the due date of Form 990-T and any extension, check the IRS instructions at www.irs.gov/Form990T.
Prepare the supporting parts first. Part III feeds Part I, line 2, Parts IV through IX feed lines 6 through 11 of Part I, and Part X feeds Part II, line 1, so the totals on lines 13 and 18 can be completed last.
Documents you need
- Schedule D (Form 1041 or Form 1120): attach when you report capital gain net income on Part I, line 4a.
- Form 4797: attach when you report a net gain (loss) on Part I, line 4b.
- A statement for income (loss) from a partnership or an S corporation, attached when reported on Part I, line 5.
- A statement describing other income, attached when you report an amount on Part I, line 12.
- Form 4562: attach when you claim depreciation on Part II, line 7.
- A statement for interest deductions, attached when you enter an amount on Part II, line 5, and a statement for other deductions when you enter an amount on Part II, line 14.
- Statements for additional section 263A costs and other costs, attached when you enter amounts on Part III, lines 4 and 5.
- Statements for deductions on Part IV, line 4, and for Part V, lines 3a, 3b, 4 and 5, attached when you report those amounts.
- Statements for deductions and set-asides in Part VII, columns 3 and 4, attached when you report amounts there.
How to fill out Form 990-T (Schedule A)
Complete the header items A to E
Enter the name of the organization (A), its employer identification number (B), the unrelated business activity code (C), the sequence number (D, Sequence: of) and a description of the unrelated trade or business (E). Do not enter a Social Security number.
Report sales and gross profit
In Part I, enter gross receipts or sales on line 1a, returns and allowances on line 1b and the balance on line 1c. Enter cost of goods sold from Part III, line 8 on line 2 and subtract it from line 1c for gross profit on line 3.
Enter the other Part I income lines
Complete lines 4a through 12 in columns (A), (B) and (C): capital gain, Form 4797 gain, partnership or S corporation income, and the totals carried from Parts IV through IX, plus other income on line 12. Combine lines 3 through 12 on line 13.
Figure cost of goods sold in Part III
Enter the method of inventory valuation, then lines 1 through 5 (beginning inventory, purchases, labor, section 263A costs, other costs). Total on line 6, subtract ending inventory (line 7) to get line 8, and answer the section 263A question on line 9.
List rental properties in Part IV
For each property (columns A through D) enter its description and rent received on lines 2a and 2b, and directly connected deductions on line 4. Carry the totals from lines 3 and 5 to Part I, line 6.
Compute debt-financed income in Part V
Describe each debt-financed property, then enter gross income (line 2), deductions (line 3), average acquisition debt (line 4) and average adjusted basis (line 5). Divide line 4 by line 5 on line 6, then complete lines 7 through 11 and carry lines 8 and 10 to Part I, line 7.
Complete Parts VI and VII if they apply
In Part VI, list each exempt or nonexempt controlled organization with the columns shown and enter the totals on Part I, line 8. In Part VII, which is for section 501(c)(7), (9) or (17) organizations, list income, deductions and set-asides and enter totals on Part I, line 9.
Complete Parts VIII and IX if they apply
In Part VIII, describe the exploited activity and work through lines 2 through 7, carrying line 7 to Part II, line 12. In Part IX, list each periodical and complete lines 2 through 8, carrying the totals to Part I, line 11 and Part II, line 13.
Enter officer compensation in Part X
List each person's name, title, percentage of time devoted to business and compensation attributable to unrelated business. Enter the total on Part II, line 1.
Complete the deductions in Part II
Enter lines 1 through 14 for deductions directly connected with the unrelated business income, using the Part III and X amounts where the lines name them. Add lines 1 through 14 on line 15, subtract it from Part I, line 13, column (C) on line 16, subtract the net operating loss deduction (line 17) and enter unrelated business taxable income on line 18.
Add supplemental information in Part XI
Use Part XI for any supplemental information the instructions ask for.
Review and download the completed PDF
Check that the parts total correctly and that every required statement is attached. Download or print the completed PDF from FillingPDF and assemble it with Form 990-T.
How to submit Form 990-T (Schedule A)
Schedule A (Form 990-T) is submitted with Form 990-T; the schedule prints no mailing address, portal or appointment rule of its own.
- With Form 990-T: include the completed schedule, with every statement and form it calls for, in the Form 990-T package, and send it through the channel that applies to Form 990-T.
- Instructions and updates: the form directs you to www.irs.gov/Form990T for instructions and the latest information, including where and how to file.
- Public inspection: the form is open to public inspection for 501(c)(3) organizations, so do not enter Social Security numbers on it.
Before sending, confirm that each attachment the lines request is included: Schedule D (Form 1041 or Form 1120), Form 4797, Form 4562 and the statements marked "attach statement." FillingPDF lets you fill out and download the PDF; submission follows the IRS channels that apply to Form 990-T.
Common mistakes to avoid
- Entering a Social Security number on the form; the header warns that it may be made public if the organization is a 501(c)(3).
- Entering cost of goods sold on Part I, line 2 without first completing Part III and carrying over line 8, as the form directs.
- Leaving out an attached statement or form the line calls for, such as Form 4562 for depreciation on Part II, line 7 or the statement for Part I, line 5.
- Claiming deductions in Part II that are not directly connected with the unrelated business income; the part's heading limits deductions to those that are.
- Entering more than the Part VIII, line 4 amount on line 7 (excess exempt expenses); the line says not to enter more than line 4.
- Completing Part IX, lines 5 through 7 for a column showing a loss or zero on line 4; the form says to enter -0- on line 8 instead.
- Putting rent for personal property on Part IV, line 2a outside the 10%-to-50% range the line sets; above 50% or profit-based rent goes on line 2b.
- Not carrying Part VI, VII, VIII, IX and X totals to the Part I or Part II lines they name (for example, Part X total to Part II, line 1).
Frequently asked questions
What is Schedule A (Form 990-T)?
Schedule A (Form 990-T) is the IRS schedule titled Unrelated Business Taxable Income From an Unrelated Trade or Business. It gathers the income, cost of goods sold and deductions of an unrelated trade or business and ends with unrelated business taxable income on Part II, line 18.
Is this the same as every other Schedule A?
No. This page covers only Schedule A (Form 990-T), whose header names Form 990-T and the 2025 tax year. Check the form name and number printed at the top of any schedule to confirm it belongs to Form 990-T.
Where do I find the instructions for Schedule A (Form 990-T)?
The form directs you to www.irs.gov/Form990T for instructions and the latest information. Many lines, such as Part I, line 4a, Part II, lines 5, 7 and 17 and the activity code in item C, refer you to those instructions.
Can I fill out Schedule A (Form 990-T) online?
Yes, you can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file anything with the IRS; you submit the schedule with Form 990-T through the IRS channels.
Should I enter a Social Security number on this schedule?
No. The form states not to enter SSN numbers on it because it may be made public if your organization is a 501(c)(3). The schedule is open to public inspection for 501(c)(3) organizations.
What goes on Part II, line 18?
Line 18 is unrelated business taxable income. You get it by subtracting the net operating loss deduction on line 17 from line 16, which is Part I, line 13, column (C) less total deductions on line 15.
Who completes Part VII of Schedule A (Form 990-T)?
Part VII is for investment income of a section 501(c)(7), (9) or (17) organization. List the income, directly connected deductions and set-asides, and carry the totals to Part I, line 9, columns (A) and (B).
What do I do if I have more than one unrelated trade or business?
The header includes a Sequence: of line (item D) and a description of the unrelated trade or business (item E), so each schedule is identified and numbered. The IRS instructions at www.irs.gov/Form990T explain how to report more than one.
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