Items A through L — 2025 Inst 990-T (PDF)

Item A. If the organization has changed its address since it last filed a return, check item A.

Tip: If a change in address occurs after the return is filed, use Form 8822-B, Change of Address or Responsible Party—Business, to notify the IRS of the new address.

Item G. Check the box that describes your organization.

Item C. Enter the total of the end-of-year assets from the organization’s books of account.

Item D. Every organization or entity filing Form 990-T must have its own employer identification number (EIN).

An employees’ trust described in section 401(a) and exempt under section 501(a) should enter its own trust identification number.

An IRA trust enters its own EIN. An IRA trust never enters a social security number (SSN) or the trustee’s EIN.

Caution: No organization or other entity should use the EIN of any other organization or entity.

Apply for an EIN. An EIN may be applied for in one of the following ways.

Online by going to IRS.gov/EIN . The EIN is issued immediately once the application information is validated.
By mailing or faxing Form SS-4, Application for Employer Identification Number.

Note: Only organizations located in the United States or U.S. territories can use the online application. Foreign organizations must use one of the other methods to apply for an EIN.

Item E. If the organization is covered by a group exemption, enter the group exemption number.

Item F. Check this box if the organization previously filed a Form 990-T return with the IRS for a tax year and is now filing another return for the same tax year to amend the previously filed return. Also, see Amended return , earlier, for information you must include in an amended return.

Item B. Check the applicable box for which the organization receives its tax exemption.

Qualified pension, profit-sharing, and stock bonus plans should check the box for “501” and enter “a” between the first set of parentheses. Do not make an entry in the space between the second set of parentheses.

Check the box for “6417(d)(1)(A) Applicable entity” only if no other checkbox on this line applies. For example, a rural electric cooperative exempt under section 501(c)(12) should check the box for “501(c) corporation” or “501(c) trust,” (as the case may be). Similarly, a public college or university should check the box for “State college/ university” even if it is filing Form 990-T solely with regard to an elective payment election.

For other organizations exempt under section 501, check the box for “501” and enter the section that describes their tax-exempt status, for example, 501(c)(3).

“Other trust” includes IRAs, SEPs, SIMPLEs, Roth IRAs, Coverdell ESAs, and Archer MSAs.

For tax-exempt organization exemption under section 501,	ns that don’t receive their use the following guide.
IF you are a . . .	THEN check this box . . .
IRA, SEP, or SIMPLE	408(e).
Roth IRA	408A.
Archer MSA	220(e).
Coverdell ESA	530(a).
Qualified State Tuition Program	529(a).
Qualified ABLE Program	529A.

Public colleges and universities that have not obtained recognition of exemption under section 501(c)(3), and section 6417(d)(1)(A) applicable entities that are not described in section 501(a) should not check any box in item B.

Section 529 organizations check the box for “501(c) corporation” or “501(c) trust” depending on whether the organization is a corporation or a trust. Also, the box for “529(a)” in item B must be checked.

Caution: Compute your tax in Part II on the appropriate line.

If you check the box for “501(c) corporation,” you must compute your tax on Part II, line 1, and leave line 2 blank.
If you check the box for “501(c) trust,” “401(a) trust,” or “Other trust,” you must compute your tax on Part II, line 2, and leave line 1 blank.
If you check the box for “6417(d)(1)(A) Applicable entity” and are filing Form 990-T solely to make the elective payment election, enter -0- in Part II, line 2, and check the box for “Tax rate schedule.”

Instructions for Form 990-T (2025) 11

Item H. Check the applicable box if filing Form 990-T only to claim a credit from Form 8941, to claim a refund shown on Form 2439, or to claim the elective payment election amount from Form 3800.

Item I. Check the box if you are a 501(c)(3) organization filing a consolidated return with a 501(c)(2) title holding corporation. See Consolidated returns , earlier, for additional information.

Item J. Enter the total number of Schedules A (Form 990-T) attached to Form 990-T. An organization with one or more unrelated trades or businesses will complete a separate Schedule A (Form 990-T) for each unrelated trade or business.

Tip: Complete all needed Schedules A (Form 990-T) before completing Parts I through V of Form 990-T.

Item K. Check “Yes” if your organization is a corporation and either (1) or (2) below applies.

The corporation is a subsidiary in an affiliated group (defined in section 1504) but isn’t filing a consolidated return for the tax year with that group.
The corporation is a subsidiary in a parent-subsidiary controlled group (defined in section 1563).

Excluded member. If the corporation is an excluded member of a controlled group (see section 1563(b)(2)), it is still considered a member of a controlled group for purposes of item K.

Item L. Enter the name and address of the person who has the organization’s books and records and the telephone number where they can be reached.