Schedule F, line 2, is used to report section 4971(g)(4) tax on failure to adopt a rehabilitation plan. We are clarifying the text on line 2b with regard to the 240-day period. Complete line 2b as instructed below. Enter the number of days during the tax year which are included in the period beginning on the first day following the close of the 240-day period and ending on the day the rehabilitation plan is adopted.
