Department of the Treasury
InternalRevenue Service Underpayment of Estimated Tax by Corporations
.,. See separate instructions.
.,.Attach to the corporation's tax return. OMB No.1545-0142
Employer identification number
Note: Generally, the corporation is not required to file Form 2220 (see Part II below for exceptions) because the IRS will figure any penalty owed and bill the corporation. However, the corporation may still use Form 2220 to figure the penalty. If so, enter the amount from page 2, line
38 on the estimated tax penalty line of the corporation's income tax return, but do not attach Form 2220.
. Required AnnualPayment