Period Covered

File the 2025 form for calendar year 2025 or a fiscal year beginning in 2025 and ending in 2026. For a fiscal year, fill in the tax year information at the top of the form.

The 2025 Form 990-T may also be used if:

• The organization has a tax year of less than 12 months that begins and ends in 2026, and

• The 2026 Form 990-T isn’t available at the time the organization is required to file its return. The organization must show its 2026 tax year on the 2025 Form 990-T and take into account any tax law changes that are effective for tax years beginning after