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If your IRA owns an asset or interest that produces unrelated business taxable income (UBTI), your IRA may be subject to an unrelated business income tax (UBIT) pursuant to Section 511 of the Internal Revenue Code.
UBIT applies if ALL of the following are true:
Generally, IRA investments that can generate UBIT include:
In this short 5 minute video, you will learn:
In this brief 10 minute video, UBIT will be covered in greater detail and you will learn:
We also have put together a guide that dives into even more detail and specific information regarding UBIT. This report is a great resource to share with your CPA, tax professional, or other members of your financial team.
Understanding Unrelated Business Taxable Income within an IRA
For more frequently asked questions, please visit the UBIT FAQ page.
To assist you in meeting filing requirements, Equity Trust Company is again offering Form 990-T preparation and IRS required electronic payments through the EFTPS (Electronic Federal Tax Payment System) to our clients for their IRAs. To learn more about your 990-T filing options please visit: www.trustetc.com/990T
Schedule a one-on-one session with an expert alternative investment counselor. We’re here to answer any questions, help guide you through the process, and provide more detailed information and education specific to your journey.
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