Instructions And Worksheet For Estimated Tax For Corporation - Iowa Department Of Revenue Page 2
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1
2Iowa Department of Revenue
Corporation Estimated Income Worksheet
(Keep for your records)
AMENDED
ORIGINAL
COMPUTATION
COMPUTATION
ONLY
1. Net income from federal return .............................................................................................................................. 1.
$
$
2. 50% of federal tax refund ....................................................................................................................................... 2.
$
$
3. Other additions ....................................................................................................................................................... 3.
$
$
4. Net income after additions (add lines 1 through 3) ................................................................................................ 4.
$
$
5. 50% of federal tax paid or accrued ........................................................................................................................ 5.
$
$
6. Other reductions ..................................................................................................................................................... 6.
$
$
7. Total reductions (add lines 5 and 6) ....................................................................................................................... 7.
$
$
8. Income before net operating loss (subtract line 7 from line 4) .............................................................................. 8.
$
$
9. Nonbusiness income .............................................................................................................................................. 9.
$
$
10. Income subject to apportionment (subtract line 9 from line 8) .............................................................................. 10.
$
$
11. Business Activity Ratio ........................................................................................................................................... 11.
%
%
12. Apportioned income (multiply line 10 by line 11) ................................................................................................... 12.
$
$
13. Nonbusiness income allocable to Iowa .................................................................................................................. 13.
$
$
14. Income before net operating loss (add lines 12 and 13) ....................................................................................... 14.
$
$
15. Net operating loss deduction ................................................................................................................................. 15.
$
$
16. Income subject to tax (subtract line 15 from line 14) ............................................................................................. 16.
$
$
17. Computed tax ......................................................................................................................................................... 17.
$
$
18. Estimated minimum tax .......................................................................................................................................... 18.
$
$
19. Total tax (add lines 17 and 18) .............................................................................................................................. 19.
$
$
20. Total credits ............................................................................................................................................................ 20.
$
$
21. Tax after credits (subtract line 20 from line 19) ..................................................................................................... 21.
$
$
(
)
22. Payments previously made for current period estimate tax ..................................................................
Use these two lines
22.
$
23. Unpaid balance (subtract line 22 from line 21) ......................................................................................
only if amending
23.
$
24. Computation of installment .................................................................................................................................... 24.
(
) last day of the 4th month, enter 1/4 of line 21 ...............................................................
$
$
if first installment (
) last day of the 6th month, enter 1/3 of line 21 (23 if amending) ...................................
$
$
is to be filed on
(
) last day of the 9th month, enter 1/2 of line 21 (23 if amending) ...................................
$
$
(
) last day of the 12th month, enter all of line 21 (23 if amending) ...................................
$
$
Estimated Tax Payment Schedule
Tax Computation Schedule
Computed
Prior period
Amount to be paid
Date
Installment (line 24)
Overpayment
(column b less column c)
Amount on line 21
(a)
(b)
(c)
(d)
1
under $25,000
then multiply line 16 by 6%.
2
$25,000 to $100,000 then multiply line 16 by 8%
and subtract $ 500.
3
$100,00 to $250,000 then multiply line 16 by 10% and subtract $2,500.
4
over $250,000
then multiply line 16 by 12% and subtract $7,500.
Total
IOWA CORPORATION ESTIMATED TAX CHANGE OF NAME/ADDRESS FORM
PRIOR NAME/ADDRESS
Change of:
Corporation Name
Fed. T.I.N.
(Check each that applies)
Prior Mailing Address
Name
City, Town, or Post Office; State; Zip Code
Address
REVISED NAME/ADDRESS
Fed. T.I.N.
Corporation Name
Fed. T.I.N.
Current Mailing Address
City, Town, or Post Office; State; Zip Code
45-010b (5/17/02)
Signature ________________________________ Date ___________ Telephone Number _______________________
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