Tax990 Knowledge Base

When should I attach Form 3800 with Form 990-T?

Form 3800 should be attached to Form 990-T when an organization (typically a tax-exempt organization or trust) has unrelated business taxable income (UBTI) and qualifies to claim one or more general business credits. Form 990-T is used by tax-exempt entities to report income from business activities that are not related to their exempt purposes, and the credits from Form 3800 can help reduce the amount of tax owed on that income.