990-T - Frequently Asked Questions



Review the following FAQs about Form 990-T: 

I entered Section 179 expensing in a 990-T return, why is it not flowing to the return? 

The software does not support Section 179 expensing for Form 990-T. The total amount of depreciation and 179 expensing may be entered on the override lines available: 

  • In Drake23, on screen 84
  • In Drake22 and prior, on screen 81.

Form 4562 may be completed and printed to include with a paper-filed return using the fillable form at IRS.gov. 

In a 990 return with unrelated business income, Form 990-T should calculate and display tax on page 2 in view, why are there are no results?

For 990-T to calculate you must enter at least the name of the unrelated trade or business on screen 84 (screen 81 in prior years). You must complete 990-T for each unrelated trade or business. To do that, use Multi-form Code box and be sure to enter each unrelated trade or business name. 

Is Form 990-T e-fileable? 

Form 990-T is eligible for e-file and there is an e-filing requirement.

Can I e-file both Form 990 and 990-T for the same organization? 

Yes, these are different forms and are considered distinct filings. You will not get a duplicate reject if filing Form 990 and then 990-T for the same organization. They cannot be transmitted together, however, they can both be filed for the same organization, if needed.