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Instructions for Form 990-T (2003)
Exempt Organization Business Income Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 990-T - Introductory Material
Photographs of Missing Children
Unresolved Tax Issues
Phone Help
How To Get Forms and Publications
Personal Computer
CD-ROM
By Phone and In Person
General Instructions
Purpose of Form
Who Must File
Definitions
When To File
Where To File
Estimated Taxes
Depository Method of Tax Payment
Interest and Penalties
Which Parts To Complete
Consolidated Returns
Other Forms That May Be Required
Accounting Methods
Accounting Period
Specific Instructions
Period Covered
Name and Address
Blocks A through J
Part I—Unrelated Trade or Business Income
Line 1a—Gross Receipts or Sales
Line 4a—Capital Gain Net Income
Line 4b—Net Gain or (Loss)
Line 4c—Capital Loss Deduction for Trusts
Line 5—Income or (Loss) From Partnerships and S Corporations
Line 12—Other Income
Part II—Deductions Not Taken Elsewhere
Limitations on Deductions
Line 16—Repairs and Maintenance
Line 17—Bad Debts
Line 18—Interest
Line 19—Taxes and Licenses
Line 20—Charitable Contributions
Line 21—Depreciation
Line 23—Depletion
Line 24—Contributions to Deferred Compensation Plans
Line 25—Employee Benefit Programs
Line 28—Other Deductions
Line 31—Net Operating Loss (NOL) Deduction
Line 33—Specific Deduction
Part III—Tax Computation
Lines 35a and 35b
Lines 35c and 36
Line 37— Proxy Tax
Line 38—Alternative Minimum Tax
Part IV—Tax and Payments
Line 40a—Foreign Tax Credit
Line 40b—Other Credits
Line 40c—General Business Credit
Line 40d—Credit for Prior Year Minimum Tax
Line 42—Other Taxes
Line 43—Total Tax
Line 44b—Estimated Tax
Line 44d—Foreign Organizations
Line 44e—Backup Withholding
Line 44f—Other Credits and Payments
Line 47—Tax Due
Part V—Statements Regarding Certain Activities and Other Information
Signature
Schedule A—Cost of Goods Sold
Schedule C—Rent Income
Schedule E—Unrelated Debt-Financed Income
Schedule F—Interest, Annuities, Royalties, and Rents From Controlled Organizations
Controlled Organization
Schedule G—Investment Income of a Section 501(c)(7), (9), or (17) Organization
Schedule I—Exploited Exempt Activity Income, Other Than Advertising Income
Schedule J—Advertising Income
Schedule K—Compensation of Officers, Directors, and Trustees
Instructions for Form 990-T - Notices
Paperwork Reduction Act Notice.
Instructions for Form 990-T - Notices
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