Code V. Unrelated business taxable income. The partnership will report any information you need to figure unrelated business taxable income under section 512 (a) (1) (but excluding any …

2025年3月7日 · Unrelated business taxable income (UBTI) is income earned by a tax-exempt entity that’s not related to its exempt purpose. It prevents tax-exempt organizations...

UBTI (Unrelated Business Taxable Income)于1950年颁布，旨在确保免税实体在盈利方面不会与应税公司发生不公平竞争活动。 UBTI的定义是由豁免组织定期进行的贸易或业务收入，与该 …

Unrelated business taxable income is income earned by a tax-exempt entity, such as an IRA, that is not related to the exempt purpose of the tax-exempt entity. The exempt purpose of an IRA is …

§512将“不相关的营业应税收入”（UBTI）定义为豁免组织从其经常进行的任何不相关的贸易或业务中获得的总收入，减去与进行贸易或业务直接相关的扣除额。

If the partnership reports unrelated business taxable income (UBTI) to such IRA partner, include the IRA partner's unique EIN in box 20, code AR, along with the amount of such income.

UBTI is defined generally as any gross income derived by a tax-exempt entity from an unrelated trade or business that it regularly carries on, less the deductions directly connected with that …

非相关业务应税收入 (UBTI) 是免税实体通过应税活动定期产生的收入。 UBTI 阻止或限制免税实体从事与其主要目的无关的业务。 大多数形式的被动收入，例如股息、利息收入和出售或交换 …

Not necessarily. The IRS has carved out certain types of passive income that are not taxable, even if they meet the test criteria for UBTI. It is important to note that even if an activity meets …

Unrelated Business Taxable Income (UBTI), targets ordinary income produced by businesses that are tax-exempt but don't qualify for one of the exceptions: The ‘unrelated’ income necessitates …