Form 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations

This document provides instructions for tax-exempt organizations to calculate estimated tax payments for unrelated business income and private foundation investment income. It outlines how to complete IRS Form 990-W to determine quarterly installment amounts due. Key steps include calculating total estimated tax, applying credits, and using alternative methods like annualized income installments if tax is expected to vary during the year. The form helps organizations avoid penalties for underpaying estimated taxes.