Could use some advice on the handling of the excise tax on undistributed income. Have never prepared this type of 990 before. Prior preparer was continuing to calculate and pay excise tax on undistributed amounts dating back as far as 2009. These amounts have obviously all been spent during the following years distributions. My software excludes the current year undistributed income by offsetting against prior year excess distributions. I'm not sure why there was an excise tax being paid. Would greatly appreciate some words of wisdom.