![Enrolled Agent Exam [Part 2] 89, Unrelated Business Income Tax (UBIT)](/_next/image?url=https%3A%2F%2Fartwork.captivate.fm%2F66dc02ed-369e-49e5-89a7-db7df9f63a25%2F20260115-1339-Image-Generation-simple-compose-01kf1sj7hsfcqbept.png&w=640&q=75)
Enrolled Agent Exam [Part 2] 89, Unrelated Business Income Tax (UBIT)
Published: July 25, 2026
Duration: 3:41
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.
In this episode you will learn:
- The three-part test (Trade, Regularly Carried On, Not Substantially Related) for identifying Unrelated Business Income (UBI).
- How the $1,000 specific deduction reduces Unrelated Business Taxable Income (UBTI).
- Common exam traps involving passive income, volunteer labor, and debt-financed property.
- The function and filing requirement of Form 990-T for exempt organizations w...