Form 990-W Schedule A (Part II)

Page 2
Required Installments Using the Annualized Income Installment Method and/or the Adjusted
Seasonal Installment Method Under Section 6655(e)

Form 990-W (Worksheet) 2016

Schedule A

Note: See the instructions for Schedule A. An organization that expects its income to vary during the year may want to
complete Schedule A to determine whether it may be able to lower the amount of one or more required installments.
Complete each column of this schedule in its entirety before going to the next column.

Part I—Annualized Income Installment Method
1
2

Annualization period (see instructions)
Enter taxable income for each annualization period (see
instructions for the treatment of extraordinary items).

1

3

Annualization amounts (see instructions)

3

4a

Annualized taxable income. Multiply line 2 by line 3.

4a
4b

c

Add lines 4a and 4b.
Figure the tax on the amount in each column on line 4c in
the same manner as you figured Form 990-W, line 2.
Enter alternative minimum tax and other taxes for each
annualization period (see instructions).

4c

Total tax. Add lines 5 and 6.
For each period, enter the same type of credits as allowed
on Form 990-W, lines 5 and 9 (see instructions).
Total tax after credits. Subtract line 8 from line 7. If zero or
less, enter -0-.

7

6

7
8
9

(b)
First
months

(c)
First
months

(d)
First
months

2

b Extraordinary items (see instructions)

5

(a)
First
months

5
6

8

10

Applicable percentage

9
10

11

Multiply line 9 by line 10.

11

12
13

Total of all preceding columns of line 40 (see instructions)
Annualized income installments. Subtract line 12 from
line 11. If zero or less, enter -0-.

12

25%

50%

75%

100%

13

Part II—Adjusted Seasonal Installment Method
Caution: Use this method only if the base period percentage for any 6 consecutive months is at least 70%. See the instructions for
Schedule A, Part II, for more information.

14

Enter taxable income for the following periods:
a

Tax year beginning in 2013

14a

b Tax year beginning in 2014

14b

c

14c

15

16

Tax year beginning in 2015
Enter taxable income for each period for the tax year
beginning in 2016 (see instructions for the treatment of
extraordinary items).

Tax year beginning in 2013

16a

b Tax year beginning in 2014

16b

c

16c

Tax year beginning in 2015

*First 5 months for private foundations

(b)
First 5
months

(c)
First 8
months

(d)
First 11
months

First 4*
months

First 6
months

First 9
months

Entire year

15

Enter taxable income for the following periods:
a

(a)
First 3
months

Form 990-W (2016)

Page 3

Form 990-W (Worksheet) 2016

(a)
First 4
months
17

Divide the amount in each column on line 14a by the amount
on line 16a, column (d).
Divide the amount in each column on line 14b by the amount
on line 16b, column (d).
Divide the amount in each column on line 14c by the amount
on line 16c, column (d).

18
19

21

Divide line 20 by 3.0.

21

22a

Divide line 15 by line 21.

22a

b Extraordinary items (see instructions)

22b

c

Add lines 22a and 22b.
Figure the tax on the amount on line 22c in the same manner
as figured on Form 990-W, line 2.
Divide the amount on line 16a, columns (a) through (c) by the
amount on line 16a, column (d).
Divide the amount on line 16b, columns (a) through (c) by the
amount on line 16b, column (d).
Divide the amount on line 16c, columns (a) through (c) by the
amount on line 16c, column (d).

22c

27

Add lines 24 through 26.

27

28
29

Divide line 27 by 3.0.
Multiply line 23, columns (a) through (c) by line 28, columns
(a) through (c). In column (d), enter the amount from line 23,
column (d).
Enter any alternative minimum tax and other taxes for each
payment period (see instructions).

28

Total tax. Add lines 29 and 30.
For each period, enter the same type of credits as allowed
on Form 990-W, lines 5 and 9 (see instructions).
Total tax after credits. Subtract line 32 from line 31. If zero or
less, enter -0-.

31

Total of all preceding columns of line 40 (see instructions)
Adjusted seasonal installments. Subtract line 34 from line
33. If zero or less, enter -0-.

34

26

30

31
32
33

34
35

Entire year

19
20

25

(d)

18

Add lines 17 through 19.

24

(c)
First 9
months

17

20

23

(b)
First 6
months

23
24
25
26

29
30

32
33

35
Form 990-W (2016)