)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
Corporations, tax-exempt organizations subject to the unrelated business income tax, and private foundations use Form 2220 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.
Current revision
Recent developments
Relief from additions to tax for underpayments applicable to the new corporate alternative minimum tax -- 21-DEC-2023