Tax990 Knowledge Base

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How should a nonprofit report investment credit amounts on Form 990-T?

Follow these steps to report investment credit amounts on Form 990-T:

  • Complete Form 3468 to calculate the eligible credit amount.
  • Transfer applicable amounts to Form 3800 to compute the allowable business credit.
  • Apply for the credit on Form 990-T to offset UBTI tax liability.
     

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