Silo tracking
UBTI computed separately for each unrelated trade or business; no cross-offsetting of gains and losses between silos. Multi-year basis and NOL carryforward tracked per silo.
The most rigorous Form 990-T filing a self-directed IRA investor can get.
UBITClear assembles a defensible UDFI/UBTI calculation, a signed and e-filed Form 990-T (plus state returns and Solo 401(k) Form 5500-EZ where applicable), and a running multi-year basis/silo/NOL-carryforward ledger — checked against the letter of IRC §§511–514 and §512(a)(6) before a licensed CPA or EA releases it.
Every subsection of IRC §§511–514§512(a)(6) silo tracking, year over yearDHSMV · USCG · UCC · judgment lien searchesLicensed CPA/EA review on every return5-business-day SLA
Why filings fail
A single miscalculation can trigger penalties and lost deductions.
A self-directed IRA that uses debt financing, or holds a K-1 interest in an operating business or leveraged partnership, can owe Unrelated Business Income Tax (UBIT) on Unrelated Debt-Financed Income (UDFI) — even if the account never made a withdrawal. The tax is assessed at compressed trust rates that hit the top 37% federal bracket at just $15,650 of taxable income in 2025.
Since 2018, IRC §512(a)(6) requires UBTI to be computed separately for each 'silo' of unrelated trade or business activity, with no cross-offsetting of gains and losses between silos. Most generic tax software and generalist CPAs miss this, leading to incorrect filings and missed deductions.
UBITClear exists to close that gap with a single, exhaustive standard applied identically to every file.
37%
top trust rate at just $15,650 of UBIT — far lower than individual brackets
The benchmark
Measured against the letter of the IRC — subsection by subsection.
We do not summarize the law and hope. Every filing is scored against a versioned rule pack tied to the exact text of IRC §§511–514 and §512(a)(6). These are the provisions each filing is held to.
UDFI calculation
Debt-financed income computed using the acquisition indebtedness ratio; adjusted basis tracked year over year.
Trust tax rates
Tax computed at compressed trust rates (top 37% at $15,650 in 2025); correct rate schedule applied.
Modifications and exclusions
Rents, royalties, capital gains, and other modifications properly excluded or included per statute.
NOL carryforward silos
Net operating losses tracked and applied within the correct silo; no cross-silo NOL usage.
E-file mandate
Form 990-T e-filed per IRS mandate; state returns and Form 5500-EZ included where applicable.
How a filing is built
Intake to CPA/EA release, with deterministic gates the AI cannot overrule.
AI extracts and drafts. Deterministic rules — running as code, outside the model — decide what is complete. A licensed CPA or EA reviews and signs every return. That order is never reversed.
01
UBIT Gap Scan
Upload your account statements, K-1s, and property details. We return a free completeness read: which UBIT/UDFI elements and calculations you already have, and which are missing.
02
Data collection & basis tracking
As your authorized clerical agent, we gather acquisition documents, debt schedules, and prior-year returns to build the multi-year basis and silo ledger.
03
Grounded calculation
UDFI and UBTI are calculated per silo using the §512(a)(6) rule pack into field-locked templates — no legal opinions, no invented facts.
04
Deterministic completeness gates
Silo tracking reconciled to K-1s; UDFI ratio verified; trust tax rates applied; e-file readiness checked. Any failure blocks release.
05
CPA/EA review & signature
A licensed CPA or Enrolled Agent reviews the exception queue and signs the return as paid preparer of record. High-value or disputed positions route to independent ERISA/tax counsel.
06
Delivery
You receive the signed, e-filed Form 990-T (and state returns, Form 5500-EZ), the multi-year basis/silo ledger, and a compliance summary — ready for your records.
The bar we hold
Rigor you can measure.
100%
CPA/EA-reviewed
No return ships without a licensed preparer signature.
5 days
Standard SLA
From complete intake to released filing.
<1%
Critical-defect target
Tracked against a gold-standard filing library.
4
Lien-search sources
DHSMV · USCG · UCC · judgment, every applicable file.
Why UBITClear
Built to be the most thorough option an SDIRA investor has.
Documentation-complete, by design
The deliverable is completeness itself — every statutory element and calculation accounted for or explicitly exception-coded. Nothing is left implicit.
Deterministic, not vibes
The gates that decide completeness are code, not a model's opinion. A calculation error cannot slip past a statutory requirement.
In its lane, on purpose
We prepare documentation and run calculations as your clerical agent. We never provide legal advice, and we refer prohibited-transaction red flags to independent counsel.
Engagement
Flat fee, per filed return. No hourly billing, ever.
Simple, predictable, and aligned with a compliance standard — not a percentage of any tax savings.
- A free UBIT Gap Scan before you commit — see exactly what is missing.
- One flat fee per filed Form 990-T (including state returns and Form 5500-EZ where applicable); disclosed pass-through search fees.
- Optional fixed-fee attorney review for disputed positions or prohibited-transaction concerns.
- Optional multi-year monitoring add-on for ongoing basis and silo tracking.
FAQ
Questions, answered precisely.
Is UBITClear a law firm?
No. UBITClear, a service of Your Deputy, Obuke LLC, provides documentation-completeness and tax-compliance services. It is not a law firm, does not provide legal advice, and does not represent you in any legal matter. A licensed CPA or EA reviews and signs every return; attorney review is available and recommended for disputed positions.
Do you provide tax advice or legal opinions?
No. UBITClear prepares calculations and filings based on your data and the tax code. We do not provide tax advice, legal opinions, or prohibited-transaction analysis. Red flags are referred to independent ERISA/tax counsel.
What makes a filing 'complete'?
Completeness is defined by the IRC: correct UDFI/UBTI calculation per §512(a)(6) silos, proper application of trust tax rates, accurate basis tracking, and e-file readiness. Deterministic gates enforce each one before release.
How fast is it?
The standard SLA is five business days from complete intake to a CPA/EA-released filing. The free Gap Scan is returned much sooner and tells you exactly what is still needed.
How are you priced?
A flat fee per filed return, plus disclosed pass-through search costs. No hourly billing and no percentage of any tax savings or refund.
See what's missing before it costs you penalties.
Start with a free UBIT Gap Scan. Send your account statements, K-1s, and property details and we'll return a completeness read against every subsection of IRC §§511–514.
Documentation-completeness service · not tax advice · a licensed CPA/EA signs every return.