990-W Estimated Tax on Unrelated Business Taxable Income for T

Form

990-W

(Worksheet)
Department of the Treasury
Internal Revenue Service

Estimated Tax on Unrelated Business Taxable
Income for Tax-Exempt Organizations
(and on Investment Income for Private Foundations)

2019

▶ Go

to www.irs.gov/Form990W for instructions and the latest information.
▶ Keep for your records. Do not send to the Internal Revenue Service.

1

Unrelated business taxable income expected in the tax year .

2

Tax on the amount on line 1. See instructions for tax computation

3

Alternative minimum tax for trusts. See instructions .

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4

Total. Add lines 2 and 3 .

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5

Estimated tax credits. See instructions .

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6

Subtract line 5 from line 4

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7

Other taxes. See instructions

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Total. Add lines 6 and 7 .

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10a

OMB No. 1545-0976

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8

Credit for federal tax paid on fuels. See instructions .

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9

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Subtract line 9 from line 8. Note: If less than $500, the organization is
not required to make estimated tax payments. Private foundations, see
instructions . . . . . . . . . . . . . . . . . . . .

10a
b Enter the tax shown on the 2018 return. See instructions. Caution: If
zero or the tax year was for less than 12 months, skip this line and
enter the amount from line 10a on line 10c . . . . . . . . . . 10b
c 2019 Estimated Tax. Enter the smaller of line 10a or line 10b. If the organization is required to
skip line 10b, enter the amount from line 10a on line 10c . . . . . . . . . . . . . .
(a)
11
12

13

14

Installment due dates. See
instructions . . . . . . .
Required installments. Enter
25% of line 10c in columns (a)
through (d). But see instructions
if the organization uses the
annualized income installment
method, the adjusted seasonal
installment method, or is a “large
organization.” . . . . . .
2018
Overpayment.
See
instructions . . . . . . .
Payment due (Subtract line 13
from line 12) . . . . . . .

(b)

(c)

10c
(d)

11

12
13

14

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 63726T

Form 990-W (2019)

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) 2019

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
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 2016

14a

b Tax year beginning in 2017

14b

c

14c

15

16

Tax year beginning in 2018
Enter taxable income for each period for the tax year
beginning in 2019. See instructions for the treatment of
extraordinary items.

Tax year beginning in 2016

16a

b Tax year beginning in 2017

16b

c

16c

Tax year beginning in 2018

*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 (2019)

Page 3

Form 990-W (Worksheet) 2019

(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 (2019)

Page 4

Form 990-W (Worksheet) 2019

Part III—Required Installments

36

37
38

39
40

If only one of the earlier parts was completed, enter the
amounts in each column from line 13 or line 35. If both parts
were completed, enter the smaller of the amounts in each
column from line 13 or line 35.
Divide the amount on Form 990-W, line 10c, by 4.0 and
enter the result in each column.
Subtract line 40 of the preceding column from line 39 of the
preceding column and enter here.
Add lines 37 and 38.
Required installments. Enter the smaller of line 36 or line
39 here and on Form 990-W, line 12.

Section references are to the Internal Revenue Code unless otherwise noted.

Future Developments
For the latest information about developments related to Form 990-W and its
instructions, such as legislation enacted after they were published, go to
www.irs.gov/Form990W.

What's New
Line 7. The base erosion minimum tax under section 59A is entered along
with other taxes on line 7.

General Instructions
Phone Help
If you have questions and/or need help completing this form, please call
1-877-829-5500. This toll-free telephone service is available Monday through
Friday.

Who Must Make Estimated Tax Payments
Tax-exempt corporations, tax-exempt trusts, and domestic private
foundations subject to tax under section 511, as well as domestic private
foundations subject to tax under section 4940, must make estimated tax
payments if the total estimated tax for the tax year (Form 990-W, line 10a) is
$500 or more. Use Form 990-W (Worksheet) to figure the organization’s
estimated tax liability for 2019.

When To Make Estimated Tax Payments for 2019
For a calendar or fiscal year organization, the payments are due by the 15th
day of the 4th (the 5th month for private foundations), 6th, 9th, and 12th
months of the tax year. For a calendar year organization, the payments are due
by April 15, June 17, September 16, and December 16, 2019, except that for a
calendar year private foundation, the first payment is due on May 15.

Underpayment of Estimated Tax

(a)
1st
installment

(b)
2nd
installment

(c)
3rd
installment

(d)
4th
installment

36
37
38
39
40

Federal Tax Deposits Must be Made by Electronic
Funds Transfer
You must use electronic funds transfer to make all federal deposits (such as
deposits of estimated tax, employment tax, and excise tax). Generally,
electronic fund transfers are made using the Electronic Federal Tax Payment
System (EFTPS). If you don't want to use EFTPS, you can arrange for your
tax professional, financial institution, payroll service, or other trusted third
party to make deposits on your behalf. Also, you may arrange for your
financial institution to initiate a same-day wire payment on your behalf.
EFTPS is a free service provided by the Department of Treasury. Services
provided by your tax professional, financial institution, payroll service, or
other third party may have a fee. To get more information about EFTPS or to
enroll in EFTPS, visit www.eftps.gov or call 1-800-555-4477. Additional
information about EFTPS is available in Pub. 966, Electronic Federal Tax
Payment System A Guide to Getting Started.
Deposits on business days only. If a deposit is required to be made on a
day that isn't a business day, the deposit is considered timely if it is made by
the close of the next business day. A business day is any day other than a
Saturday, Sunday, or legal holiday. For example, if a deposit is required to be
made on a Friday and Friday is a legal holiday, the deposit will be considered
timely if it is made by the following Monday (if that Monday is a business
day). The term “legal holiday” means any legal holiday in the District of
Columbia.

Refiguring Estimated Tax
If, after the organization figures and deposits estimated tax, it finds that its
tax liability for the year will be more or less than originally estimated, it may
have to refigure its required installments. If earlier installments were
underpaid, the organization may owe a penalty for underpayment of
estimated tax.
An immediate “catch-up” payment should be made to reduce the amount
of any penalty resulting from the underpayment of any earlier installments,
whether caused by a change in estimate, failure to make a deposit, or a
mistake.

An organization that doesn't pay the estimated tax when due may be
charged an underpayment penalty under section 6655, at a rate determined
under section 6621(a)(2).

Specific Instructions

Overpayment of Estimated Tax

Private foundations. Private foundations required to make estimated tax
payments for both the excise tax on net investment income and the
unrelated business income tax must use a separate worksheet Form 990-W
for each tax. Private foundations figuring the estimated tax payment for the
excise tax on net investment income should skip lines 1 through 9 of this
worksheet. For information on figuring the excise tax on net investment
income, see O. Figuring and Paying Estimated Tax under General
Instructions, in the Instructions for Form 990-PF.
All organizations. See Form 990-T, Exempt Organization Business Income
Tax Return, and its instructions for information on figuring unrelated business
income, deductions, and credits for purposes of completing Form 990-W.
Proxy tax. For purposes of Form 990-W, the estimated tax doesn't include
the proxy tax imposed by section 6033(e).

A corporation that has overpaid its estimated tax may apply for a “quick
refund” if the overpayment is at least 10% of its estimated income tax liability
for the year and is at least $500. To apply, file Form 4466, Corporation
Application for Quick Refund of Overpayment of Estimated Tax, after the end
of the tax year and before the corporation files its income tax return. For
more information, see the Instructions for Form 4466.

Form 990-W (Worksheet)

Line 2—Corporations
Generally, a corporation figures its tax on the amount on Form 990-W, line 1,
using the 2019 Tax Computation for Corporations worksheet shown below.

Page 5

Form 990-W (Worksheet) 2019

2019 Tax Computation for Corporations
1. Enter taxable income (Form 990-W, line 1) . .
2. Enter 21% (0.21) of line 1. Enter this amount on
Form 990-W, line 2 . . . . . . . .

Line 10a

1
2

Line 2—Trusts
Trusts exempt under section 501(a) and trusts that qualify under section
401(a) are taxed at trust rates. A trust figures the tax on the amount on line 1
using the 2019 Tax Rate Schedule for Trusts (below). If you expect a net
long-term capital gain and a net capital gain, you may use the 2019 Tax
Computation Worksheet Using Maximum Capital Gains Rates found in Form
1041-ES.

2019 Tax Rate Schedule for Trusts
If the amount on
Form 990-W,
line 1, is:
Over—
$0.00
2,600
9,300
12,750

But not
over—
$2,600
9,300
12,750
------

Enter on
line 2:
10%
$260 + 24%
1,868 + 35%
3,075.50 + 37%

Of the
amount
over—
$0.00
2,600
9,300
12,750

Line 3
Alternative minimum tax (AMT) is generally the excess of tentative minimum
tax over regular tax. Trusts, see Schedule I (Form 1041), Alternative Minimum
Tax—Estates and Trusts.

Line 5
The estimated tax credits include the sum of any credits allowable against
unrelated business income tax (except the credits reported on line 9). See
Form 990-T and its instructions for information on the credits that may be
taken.

Line 7
Other taxes include base erosion minimum tax and the sum of any
recaptured tax credits. See Form 990-T and its instructions for information
on recapture of tax credits that must be included on this line.
Use this line to report the base erosion minimum tax under section 59A.
Section 59A applies to base erosion payments paid or accrued in tax years
beginning after December 31, 2017. See the Form 8991 instructions to
determine if the organization qualifies as an applicable taxpayer under
section 59A(e), in which case the base erosion minimum tax will need to be
computed and entered on Line 7.

Line 9
Complete Form 4136, Credit for Federal Tax Paid on Fuels, if the
organization qualifies to take this credit. Also include on line 9 any credit the
organization is claiming under section 4682(g)(2) for taxes paid on chemicals
used as propellants in metered-dose inhalers.

Subtract line 9 from line 8. Private foundations figure the estimated tax by
multiplying their estimated net investment income by the tax rate (1% (0.01)
or 2% (0.02), whichever applies). Taxable private foundations and nonexempt
charitable trusts treated as private foundations, see O. Figuring and Paying
Estimated Tax and Part VI. Excise Tax Based on Investment Income (Section
4940(a), 4940(b), 4940(e), or 4948), in the Instructions for Form 990-PF, for
help in figuring the estimated tax. Enter that amount on line 10a. See Form
990-PF, Part VI.
Note: If less than $500, the organization isn't required to make estimated tax
payments.

Line 10b
Figure the organization's 2018 tax the same way you figured line 10a, using
the taxes and credits from your 2018 tax return. If you didn't file a return
showing a liability for at least some amount of tax for the 2018 tax year, or if
your 2018 tax year was less than 12 months, don't complete this line.
Instead, enter the amount from line 10a on line 10c. “Large organizations”
see the instructions for line 12 below.

Line 11
Calendar year taxpayers. Enter 4-15-2019 (5-15-2019 for private
foundations), 6-17-2019, 9-16-2019, and 12-16-2019, respectively, in
columns (a) through (d).
Fiscal year taxpayers. Enter the 15th day of the 4th (5th for private
foundations), 6th, 9th, and 12th months of your tax year in columns (a)
through (d).
If any date falls on a Saturday, Sunday, or legal holiday, substitute the next
business day.

Line 12
Annualized income installment method and/or adjusted seasonal
installment method. If the organization’s income is expected to vary during
the year because, for example, it operates its business on a seasonal basis, it
may be able to lower the amount of one or more required installments by
using the annualized income installment method and/or the adjusted
seasonal installment method. For example, a shop operated by a museum,
which because of its location in an area frequented by tourists receives most
of its income during the summer months, may be able to benefit from using
one or both of these methods in figuring one or more of its required
installments.
To use one or both of these methods, complete Schedule A. If you use
Schedule A for any payment due date, you must use it for all payment due
dates. To arrive at the amount of each required installment, Schedule A
selects the smallest of: (a) the annualized income installment (if applicable),
(b) the adjusted seasonal installment (if applicable), or (c) the regular
installment under section 6655(d)(1) (increased by any reduction recapture
under section 6655(e)(1)(B)).
Large organization. A “large organization” is any tax-exempt corporation or
other organization subject to the tax on unrelated business income or any
private foundation subject to the section 4940 tax on net investment income,
that had, or whose predecessor had, taxable income (net investment income
for purposes of the section 4940 tax) of $1 million or more for any of the 3 tax
years immediately preceding the 2019 tax year, or if less, the number of
years the corporation has been in existence.

Page 6

Form 990-W (Worksheet) 2019

For this purpose, taxable income is modified to exclude net operating loss
and capital loss carrybacks or carryovers. For more details, see sections
6655(g)(2) and (3).
A large organization not using Schedule A figures the amounts to enter on
Form 990-W, line 12, as follows.
• If line 10a is smaller than line 10b: Enter 25% (0.25) of line 10a in columns
(a) through (d) of line 12.
• If line 10b is smaller than line 10a: In column (a) of line 12, enter 25% (0.25)
of line 10b. In column (b), determine the amount to enter by:
(i) subtracting line 10b from line 10a,
(ii) adding the result to the amount on line 10a, and
(iii) multiplying the total by 25% (0.25). In columns (c) and (d), enter 25%
(0.25) of line 10a.
A large organization using Schedule A follows the foregoing instructions to
figure the amounts to enter on Schedule A, line 37.

Line 13
Enter any 2018 overpayment that the organization chose to credit against its
2019 tax. The overpayment is credited against unpaid required installments
in the order in which the installments are required to be paid.

Line 14
See Federal Tax Deposits Must be Made by Electronic Funds Transfer,
earlier, for the required method for making the line 14 payments.

Schedule A
If you are using only the annualized income installment method (Part I),
complete Parts I and III. If you are using only the adjusted seasonal
installment method (Part II), complete Parts II and III. If you are using both
methods, complete all three parts. Enter in each column on Form 990-W, line
12, the amounts from the corresponding column of Schedule A, line 40.
Don't figure any required installment until after the end of the
month immediately preceding the due date for that installment.

!
▲
CAUTION

For each part that applies to you, complete each column in its entirety
before going to the next column. For example, if Parts I and III are required,
complete column (a), lines 1 through 13, and lines 36 through 40, before
starting column (b).
Extraordinary items. Generally, under the annualized income installment
method, extraordinary items must be taken into account after annualizing the
taxable income for the annualization period. Similar rules apply in
determining taxable income under the adjusted seasonal installment method.
An extraordinary item includes:
• Any item identified in Regulations section 1.1502-76(b)(2)(ii)(C)(1), (2), (3),
(4), (7), and (8);
• A net operating loss carryover;
• A section 481(a) adjustment; and
• Net gain or loss from the disposition of 25% (0.25) or more of the fair
market value of the corporation's business assets during the tax year.
These extraordinary items must be accounted for in the appropriate
annualization period. However, a net operating loss deduction and a section
481(a) adjustment (unless the corporation makes the alternative choice under
Regulations section 1.6655-2(f)(3)(ii)(C)) are treated as extraordinary items
occurring on the first day of the tax year in which the item is taken into
account in determining taxable income.
De minimis rule. At the option of the corporation, extraordinary items
identified earlier that are less than $1 million (other than a net operating loss
carryover or a section 481(a) adjustment) may be annualized using the
general rules of Regulations section 1.6655-2(f), rather than being treated
under the special rules for extraordinary items.
For more information regarding extraordinary items, see Regulations
section 1.6655-2(f)(3)(ii) and the examples in Regulations section 1.6655-2(f)
(3)(vii). Also see Regulations section 1.6655-3(d)(3).
In Schedule A, Part I, make the appropriate adjustments to annualized
taxable income before figuring the estimated tax for each reporting period.
Similar adjustments must be made, if applicable, to Schedule A, Part II, if the
adjusted seasonal installment method applies.

Part I—Annualized Income Installment Method
Line 1
Enter on line 1, in columns (a) through (d), respectively, the annualization
period that the organization is using, based on the options described below.
You may elect option 1 separately for each installment.

1st
2nd
3rd
Installment Installment Installment

4th
Installment

Standard Option

2

3

6

9

Option 1

2

4

7

10

Line 2
If the corporation has certain extraordinary items, special rules apply. See
Extraordinary items, earlier. In general, extraordinary items aren't included on
line 2, except for certain de minimis items at the option of the corporation.
See De minimis rule, earlier.
If an organization has controlled foreign corporation income under section
951(a), it must take such income (and allocable credits) into account as the
income is earned. The amounts are figured in a manner similar to the way
partnership income inclusions (and allocable credits) are taken into account
to figure a partner’s annualized income installments as provided in
Regulations section 1.6654-2(d)(2).
Safe harbor election. Organizations may be able to make a prior year safe
harbor election. Under the election, an eligible organization is treated as
having received controlled foreign corporation income (and allocable credits)
ratably during the tax year equal to 115% (1.15) (100% (1.00) for a
noncontrolling shareholder) of the amounts shown on the organization's
return for the first preceding tax year (the second preceding tax year for the
first and second required installments).
For more information, see section 6655(e)(4), Regulations section
1.6655-2(f)(3)(v)(B)(2), and Rev. Proc. 95-23, 1995-1 C.B. 693.

Line 3
Enter on line 3, in columns (a) through (d), respectively, the annualization
amounts for the option used for line 1.

1st
2nd
3rd
Installment Installment Installment

4th
Installment

Standard Option

6

4

2

1.33333

Option 1

6

3

1.71429

1.2

Line 4b
Include on line 4b extraordinary items of $1 million or more, a net operating
loss deduction, or a section 481(a) adjustment. See Extraordinary items,
earlier. Also include any de minimis items that the corporation doesn't
choose to include on line 2. See De minimis rule, earlier.

Line 6
For the same taxes used to figure Form 990-W, lines 3 and 7, figure the
amounts for the months shown on line 1.

Line 8
Enter the credits to which the organization is entitled for the months shown in
each column on line 1.

Line 12
In column (b), enter the amount from Part III, line 40, column (a). In column
(c), enter the sum of the amounts in line 40, columns (a) and (b). In column
(d), enter the sum of the amounts in line 40, columns (a), (b), and (c).

Page 7

Form 990-W (Worksheet) 2019

Part II—Adjusted Seasonal Installment Method

Line 32

The adjusted seasonal installment method is used by organizations that
normally receive their taxable income on a seasonal basis. Therefore, Part II
is only used by organizations whose “base period percentage” for any 6
consecutive months equals or exceeds 70% (0.70). Figure the base period
percentage using the 6-month period in which the organization normally
receives the largest part of its taxable income. Divide the taxable income for
the corresponding 6-month period in each of the 3 preceding tax years by
the taxable income for each of these years. The following example illustrates
the computation.
Example. A tax-exempt organization that has a calendar year as its tax year
receives the largest part of its unrelated business taxable income during the
6-month period from May through October. To figure its base period
percentage for the period May through October 2019, the organization must
figure its taxable income for the period May through October in each of the
years 2016, 2017, and 2018. The taxable income for each May-throughOctober period is then divided by the total taxable income for the tax year in
which the period is included, resulting in the following: 69% (0.69) for May
through October 2016, 74% (0.74) for May through October 2017, and 67%
(0.67) for May through October 2018. The average of 69% (0.69), 74% (0.74),
and 67% (0.67) is 70% (0.70). Therefore, the base period percentage for May
through October 2019 is 70% (0.70) and the organization qualifies for the
adjusted seasonal installment method.

Enter the credits to which you are entitled because of events that occurred
during the months shown in the column headings above Part II, line 14.

Line 15
If the corporation has certain extraordinary items, special rules apply. See
Extraordinary items, earlier. In general, extraordinary items aren't included on
line 15, except for certain de minimis items at the option of the corporation.
See De minimis rule, earlier.

Line 22b
Include on line 22b extraordinary items of $1 million or more, a net operating
loss deduction, or a section 481(a) adjustment. See Extraordinary items,
earlier. Also include any de minimis items that the corporation doesn't
choose to include on line 15. See De minimis rule, earlier.

Line 30
For the same taxes used to figure Form 990-W, lines 3 and 7, figure the
amounts for the months shown in the column headings above line 14.

Line 34
In column (b), enter the amount from Part III, line 40, column (a). In column
(c), enter the sum of the amounts in line 40, columns (a) and (b). In column
(d), enter the sum of the amounts in line 40, columns (a), (b), and (c).
Paperwork Reduction Act Notice. This form is optional. It is provided only
to help you determine your estimated tax liability.
You are not required to provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the form displays a valid
OMB control number. Books or records relating to a form or its instructions
must be retained as long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The time needed to complete this form will vary depending on individual
circumstances. The estimated average times are:

Form

Recordkeeping

Learning
about the law
or the form

Preparing
the form

Form 990-W
10 hr., 2 min.
Form 990-W, Sch. A (Pt. I) 11 hr., 14 min.
Form 990-W, Sch. A (Pt. II) 25 hr., 6 min.
Form 990-W, Sch. A (Pt. III) 4 hr., 32 min.

2 hr., 22 min.
42 min.
12 min.
6 min.

2 hr., 39 min.
54 min.
36 min.
10 min.

If you have comments concerning the accuracy of these time estimates or
suggestions for making this form simpler, we would be happy to hear from
you. You can write to:
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave., NW, IR-6526
Washington, DC 20224
Don't send the form to this address. Instead, keep the form for your
records.