Reply To: 990T (UBTI in IRA)

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Can’t edit the above…… copied, corrected, and pasted below:

Working on personal tax return for someone. List of info given to me includes a line item re: 990T return ….some $$ amount paid.
My impression is that this is totally separate from the personal income tax so there is NO link between the two. Is that understanding correct?

Also is the 990T usually filed by the IRA custodian and not the individual owner of the IRA?