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2025›Instructions for Form 990-T›Specific Instructions

Specific Instructions—Schedule A (Form 990-T)

2025 Inst 990-T (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Items A Through E

Item A. Enter the same name as entered in the heading area of Form 990-T.

Item B. Enter the same EIN as entered in item D of Form 990-T.

Item C. On each Schedule A (Form 990-T), enter the business activity code that best describes the organization’s unrelated trade or business reported on that Schedule A (Form 990-T). Modernized e-File requires a 6-digit numerical entry for item C. Unless you are using a 6-digit non-NAICS business activity code, you should enter the 2 digits of the NAICS code in the first two positions and then enter 4 zeros to complete the entry. For example, if the 2-digit business activity code 45 (for retail trade) best describes your unrelated trade or business, enter “450000” in item C. See Business Activity Codes, later, for more information about business activity codes.

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