To enter income excluded under Sections 512, 513, or 514:
- Go to Screen 17, Program Service Revenue.
- Enter a description.
- The description prints on Form 990, Part VIII, Line 2 or Form 990-PF, Part XVI-A, Line 1.
- In the Unrelated Business Income section, enter a Business code (MANDATORY for Form 990-T) and any program service revenue received from unrelated business activities in the Amount field.
- The amount prints on Form 990, Part VIII, Column (C) or Form 990-PF, Part XVI-A, Column (B).
- In the Excluded by 512, 513, 514 section, enter an Exclusion code and Amount to identify any program service revenue excludable from unrelated business taxable income.
- The amount entered prints on Form 990, Part VII, Line 2, Column (D) or Form 990-PF, Part XVI-A, Line 1, Column (D).