Purpose of Form

Use Form 990-T and Schedule A (as applicable) to:

• Report unrelated business income;

• Figure and report unrelated business income tax liability;

• Report proxy tax liability;

• Claim a refund of income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT), on undistributed long-term capital gain;

• Request a credit for certain federal excise taxes paid for small employer health insurance premiums paid, and

• Make an elective payment election under section 48D or section 6417.