Home
Forms Library
Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov

Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov 2025

Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov Preview on Page 1

See details

4.3 out of 5

162 votes

The document is the Massachusetts Department of Revenue Form M-990T, which is the Unrelated Business Income Tax Return for the calendar year 2015. It includes sections for company information, tax calculations, deductions, credits, payments, and declarations related to unrelated business taxable income for organizations exempt under specific IRC sections.

Here's how it works

01. Edit your form online

Type text, add images, blackout confidential details, add comments, highlights and more.

02. Sign it in a few clicks

Draw your signature, type it, upload its image, or use your mobile device as a signature pad.

03. Share your form with others

Send it via email, link, or fax. You can also download it, export it or print it out.

The best way to change Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov online

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

With DocHub, making changes to your paperwork takes only some simple clicks. Make these fast steps to change the PDF Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov online for free:

Register and log in to your account. Log in to the editor using your credentials or click on Create free account to test the tool’s capabilities.
Add the Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov for editing. Click the New Document button above, then drag and drop the sample to the upload area, import it from the cloud, or via a link.
Adjust your file. Make any changes required: add text and photos to your Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov, underline information that matters, erase sections of content and replace them with new ones, and add icons, checkmarks, and areas for filling out.
Complete redacting the form. Save the modified document on your device, export it to the cloud, print it right from the editor, or share it with all the parties involved.

Our editor is very user-friendly and effective. Try it out now!

See more Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov versions

We've got more versions of the Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov form. Select the right Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov version from the list and start editing it straight away!

Versions	Form popularity	Fillable & printable
2022	4.7 Satisfied (56 Votes)
2021	4.6 Satisfied (39 Votes)
2020	4.8 Satisfied (75 Votes)
2019	4.3 Satisfied (174 Votes)
2018	4.3 Satisfied (175 Votes)
2017	4.3 Satisfied (78 Votes)
2016	4.3 Satisfied (116 Votes)
2015	4.3 Satisfied (162 Votes)
2014	3.9 Satisfied (41 Votes)
2013	4 Satisfied (20 Votes)
2009	4 Satisfied (32 Votes)

be ready to get more

Complete this form in 5 minutes or less

Get form

Got questions?

We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

How to calculate UBIT tax?

Find the difference: Subtract total deductions and exemptions from gross unrelated income. The resulting difference is your total income subject to UBIT. Apply the UBIT rate: UBTI is taxable at corporate rates, so consult the latest IRS corporate income tax table to determine your UBIT rate.

How much is too much UBIT?

Theres no strict UBI percentage an exempt organization can generate before its exempt status is at risk. Commentators vary on what constitutes an excessive amount of UBI, with the estimated range spanning from over 50% of an organizations total gross revenue to as low as 10%.

What is an example of unrelated business taxable income?

Unrelated business income examples: Tax-exempt social clubs A tax-exempt social club may receive unrelated business taxable income from the following activities: Selling food and beverages to nonmembers. Selling timber cut from club land. Accepting advertising in club newsletters or other publications.

What is the taxable income threshold for unrelated business?

In computing UBIT, a specific deduction of $1,000 is permitted. If a nonprofit has gross unrelated business taxable income of $1,000 or more during its fiscal year, it must file IRS Form 990-T to report such income and pay any tax due.

What is a 990T form in Massachusetts?

Form M-990T must be filed on or before the 15th day of the fourth month after the close of the corporations taxable year. A late return incurs a penalty of 1% per month (or fraction thereof), up to a maxi- mum of 25% of the tax due.

Related forms

be ready to get more

Complete this form in 5 minutes or less

Get form

Can I file Form 990T electronically?

Required e-filing of Forms 990, 990-EZ, 990-PF, 990-T, and 4720 for tax years beginning after July 1, 2019. The Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms.

What is the threshold for taxability of unrelated business taxable income?

Even though an organization is recognized as tax exempt, it still may be liable for tax on its unrelated business taxable income. An exempt organization that has $1,000 or more gross income from an unrelated business must file Form 990-T, Exempt Organization Business Income Tax Return PDF.

How to avoid UBIT?

How to Avoid UBIT? One way SDIRAs can invest in real estate but not incur UBIT is to invest in syndications that purchase properties with all cash and no debt (although, I havent seen many of those around). Alternatively, SDIRAs can invest in debt rather than equity investments.

Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov 2025

Here's how it works

The best way to change Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov online

See more Form M-990T Unrelated Business Income Tax Return ... - Mass.Gov versions

Complete this form in 5 minutes or less

Got questions?

How to calculate UBIT tax?

How much is too much UBIT?

What is an example of unrelated business taxable income?

What is the taxable income threshold for unrelated business?

What is a 990T form in Massachusetts?

Complete this form in 5 minutes or less

People also ask

Can I file Form 990T electronically?

What is the threshold for taxability of unrelated business taxable income?

How to avoid UBIT?

Related links

Try more PDF tools