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Unrelated Business Taxable Income

Unrelated Business Taxable Income

Increasingly, plan sponors rely on alternative investments for greater portfolio diversification and returns, but unrelated business taxable income often results.

Plan sponsors are not always aware of unrelated business taxable income (UBTI) and need to evaluate their plan investments for possible financial implications of this tax. Federal tax implications aside, state requirements can also be complex. Sometimes a single investment can produce income attributable to all 50 states.

Qualified plans with investments that produce UBTI exceeding the $1,000 threshold may be required to file the following returns:

  • Form 990-T exempt organization business income
  • Income tax return
  • State 990-T equivalent filings
  • Foreign partnership information returns (Forms 926, 8621, 8865)
  • Related extensions and estimated pay forms

Willis Towers Watson has the knowledge and experience to assist you with all your UBTI compliance filing needs.

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