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Reporting Unrelated Business Taxable Income on IRS Form 5500-SUP
FIS Relius 
[Guidance Overview] May 20, 2015
"The inclusion of the question regarding UBTI on the draft 2015 Form 5500-SUP suggests that the IRS is concerned that Plan Administrators may be failing to properly report and remit unrelated business income tax. By placing the question on the 5500-SUP, the IRS is placing the onus on Plan Administrators -- under penalty of perjury -- to identify and disclose the existence and amount of UBTI with each plan year. It is reasonable to expect that a 'yes' answer to this question on the 5500-SUP will cause the IRS to look for the related Form 990-T submission and payment of the calculated tax liability."
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