Note:

In cases where there is a revocation or disqualification report with an alternate UBIT issue, include a copy of the proposed revocation or disqualification report in the Form 990-T case file.

If applicable, notate the following on 3198-A Special Handling checksheet in RCCMS for the primary return case file and for the Form 990-T case file if also open for examination: "If Revocation [Disqualification] is Sustained, Transfer Payments Applied to 990-T Module for the Revoked [Disqualified] Tax Years to the Converted 1120 [1041 or 990-PF ] Module - Then Reverse Tax Assessments on 990-T Tax Module" .

Close Forms 990-T for the affected tax years with identical revocation or disqualification disposal codes used for the primary returns, unless a higher priority disposal code applies.