CIT-401W: Unrelated Business Income Worksheet for IRC 401(a) and 501 Organizations (2025)
Louisiana · Louisiana LDR · Used for tax years 2025
Form CIT-401W is a Louisiana worksheet for organizations described in Internal Revenue Code Sections 401(a) or 501 to determine their Louisiana-sourced unrelated business income and income tax. It records federal and Louisiana net unrelated business income and Louisiana income ta
Who files this form
An organization described in Internal Revenue Code Section 401(a) or 501 that has unrelated trade or business income and files federal Form 990-T must report its Louisiana-sourced unrelated business income on Louisiana Form CIT-620.
These organizations are not exempt from Louisiana tax on Louisiana-sourced unrelated business income or income not included under Sections 401(a) or 501. Use CIT-401W to determine the Louisiana-sourced unrelated business income to report, and attach the completed worksheet to your 2025 CIT-620.
What you'll need
- Federal Form 990-T, including Part I, Line 5.
- Your 2025 Louisiana Form CIT-620 and the organization's name as shown on that form.
- Your LDR account number and the income taxable period covered.
- Form CIT-620, Schedules F and H.
- If the unrelated business income comes from business both within and outside Louisiana, Schedule D and, if applicable, Schedules B and C.
How to file
Attach the completed CIT-401W and applicable schedules to your completed 2025 Form CIT-620 when filing the return.
The worksheet does not provide a mailing address or e-file instructions.
Common mistakes
- Including unrelated items: When completing CIT-401W and CIT-620, include only income and expenses related to producing unrelated business income.
- Leaving out attachments: Attach the completed worksheet and applicable schedules to Form CIT-620 when filing.
Questions people ask
What amount goes on worksheet Line 1?
Enter federal net unrelated business income from federal Form 990-T, Part I, Line 5. Also enter it on Form CIT-620, Schedule F, Line 1.
What if all the unrelated business income comes from business within Louisiana?
Complete Form CIT-620, Schedule F. Transfer Schedule F, Line 4 to Form CIT-620, Line 1A, then proceed to worksheet Line 2.
What if the unrelated business income comes from business within and outside Louisiana?
Complete Form CIT-620, Schedules D and F, plus Schedules B and C if applicable. Transfer Schedule D, Line 31 to Form CIT-620, Line 1A, then proceed to worksheet Line 2.
How do I calculate Louisiana net unrelated business income on Line 2?
Complete Form CIT-620, Lines 1B through 1C1. Subtract Lines 1B and 1C1 from Line 1A. Enter the result on worksheet Line 2 and Form CIT-620, Line 1D.
How do I complete the tax calculation on Line 3?
Follow the instructions for Form CIT-620, Schedule H. Enter the amount from Schedule H, Line 2 on worksheet Line 3 and Form CIT-620, Line 1E. Then follow the instructions to finish Form CIT-620.