2025›Instructions for Form 990-T›Specific Instructions
Part XI. Supplemental Information
2025 Inst 990-T (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Use Schedule A (Form 990-T), Part XI to:
Explain the organization’s operations,
Provide information for lines that don’t have an embedded attachment to capture the information to supplement information provided on an embedded attachment, or
Provide any other information in support of amounts reported on Schedule A (Form 990-T).
An organization that associated unrelated trade or business activity with a different NAICS or Business Activity Code in a prior year than the NAICS or Business Activity Code shown on the Schedule A (Form 990-T) for the current tax year can enter the explanation for the change here.
For each entry in Part XI, include the Schedule A (Form 990-T) part and line number, a brief description, and the amount (if any). If necessary, you may also attach a PDF document to provide supplemental information.
Paperwork Reduction Act Notice. We ask for the information on these forms to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, certain returns and return information of tax-exempt organizations and trusts are subject to public disclosure and inspection, as provided by section 6104.
Estimates of taxpayer burden. The following table shows burden estimates based upon current statutory requirements as of October 1, 2025 for taxpayers filing a 2025 return. These include forms in the 990 series, schedules and all the forms tax-exempt organizations attach to their tax returns. Time spent and out-of-pocket costs are presented separately. Time burden includes the time spent preparing to file and to file, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. Note that these estimates do not include burden associated with post-filing activities. IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.
Reported time and out-of-pocket cost burdens are national averages and include all associated forms and schedules, across all preparation methods and taxpayer activities. As a result, the averages don’t necessarily reflect a “typical” case. Most taxpayers experience lower-than-average burden, with taxpayers burden varying considerably by taxpayer type.
34 Instructions for Form 990-T (2025)
| Tax-Exempt Entity Estimates Average Burden by Form Type | |||||
|---|---|---|---|---|---|
| 2025 Tax Forms | 2025 Tax Forms | 2025 Tax Forms | 2025 Tax Forms | 2025 Tax Forms | 2025 Tax Forms |
| Form 990 | Form 990-EZ | Form 990-PF | Form 990-T | Form 990-N | |
| Projected number of returns to be filed with IRS |
371,700 | 215,600 | 134,000 | 212,300 | 796,200 |
| Average time (hours) | 108 | 71 | 53 | 42 | 5 |
| Average out-of-pocket costs |
$3,000 | $700 | $2,200 | $2,300 | $20 |
| Average total monetized burden |
$10,200 | $1,800 | $4,500 | $6,000 | $100 |
| Estimated total time (hours) |
40,230,000 | 15,260,000 | 7,070,000 | 8,930,000 | 3,980,000 |
| Estimated total out-of-pocket costs |
$1,230,000,000 | $140,700,000 | $292,300,000 | $491,200,000 | $16,300,000 |
| Estimated total monetized burden |
$3,793,500,000 | $388,700,000 | $605,400,000 | $1,284,100,000 | $82,600,000 |
| Source: IRS:RAAS:KDA:BRDN (10-1-2025) | Source: IRS:RAAS:KDA:BRDN (10-1-2025) | Source: IRS:RAAS:KDA:BRDN (10-1-2025) | Source: IRS:RAAS:KDA:BRDN (10-1-2025) | Source: IRS:RAAS:KDA:BRDN (10-1-2025) | Source: IRS:RAAS:KDA:BRDN (10-1-2025) |
Comments and suggestions. We welcome your comments concerning the accuracy of these time estimates or suggestions for future editions. You can send us comments through IRS.gov/FormComments . Or you can write to:
Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address. Instead, see When, Where, and How to File , earlier, for more information.
Instructions for Form 990-T (2025) 35
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