Who must file Form IL-990-T?

You must file Form IL-990-T, Exempt Organization Income and Replacement Tax Return, if you are an organization exempt from federal income tax by reason of Section 501(a) of the Internal Revenue Code (IRC) and earn or receive unrelated business taxable income as determined under IRC, Section 512, and

  • have net income as defined under the Illinois Income Tax Act (IITA) or
  • are a resident or qualified to do business in the state of Illinois and are required to file federal Form 990-T, Exempt Organization Business Income Tax Return, (regardless of net income or loss).                                                                                                                                 

See our Exempt Organization web page for more information. 

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.