form 990-T instructions ....
Trustees for the following trusts that have $1,000 or more of unrelated trade or
business gross income:
1. Individual retirement accounts
(IRAs), including traditional IRAs
described under section 408(a),
2. Simplified employee pension IRAs
(SEP IRAs) described under section
408(k),
3. Savings incentive match plan for
employees of small employers IRAs
(SIMPLE IRAs) described under
section 408(p),
4. Roth IRAs described under section 408A, ********
5. Coverdell education savings
accounts (ESAs) described under
section 530(b),
6. Archer medical savings accounts
(Archer MSAs) described under
section 220(d) and
7. Health savings accounts (HSAs)
described under section 223(d).
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https://www.irs.gov/pub/irs-pdf/i990t.pdf">https://www.irs.gov/pub/irs-pdf/i990t.pdf</a>
