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Form 2220, Underpayment of Estimated Tax by Corporations

Corporations, tax-exempt organizations subject to the unrelated business income tax, and private foundations use this form to determine:

  • Whether they are subject to the penalty for underpayment of estimated tax and, if so,
  • The amount of the underpayment penalty for the period that applies.

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Form 2220

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Page Last Reviewed or Updated: 06-Dec-2013