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FormW9(Rev. December 2014)
Department of the Treasury
Internal Revenue Serviceable Form to the
requester. Do not
send to the IRS. Request for Taxpayer
Identification Number and Certification1 Name
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A UCT (Unrelated Business Taxable Income) is a tax form used by exempt organizations to report income from activities unrelated to their primary exempt purpose.
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Organizations who have income from unrelated business activities are required to file a UCT.
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To fill out a UCT, organizations need to report their unrelated business income, expenses, and calculate the tax owed on that income.
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The purpose of a UCT is to ensure that tax-exempt organizations pay tax on income generated from activities that are not related to their exempt purpose.
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Organizations must report their gross unrelated business income, related expenses, deductions, and the resulting taxable income.
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