Form 8842 - Election To Use Different Annualization Periods For Corporation Estimated Tax

Download a blank fillable Form 8842 - Election To Use Different Annualization Periods For Corporation Estimated Tax in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form 8842 - Election To Use Different Annualization Periods For Corporation Estimated Tax with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

ADVERTISEMENT

8842
Election To Use Different Annualization Periods for Corporate Estimated Tax
Form
(Under section 6655(e)(2)(C) of the Internal Revenue Code)
OMB No. 1545-0123
(Rev. October 2016)
Do not file with the corporation’s income tax return—file separately.
Department of the Treasury
Information about Form 8842 and its instructions is available at
Internal Revenue Service
Name
Employer identification number
Number, street, and room or suite no. (If a P.O. box, see instructions.)
City or town, state, and ZIP code, or country
Tax year ends (month and year)
Type of return to be filed (check one)
Form 1120
Form 1120-L
Form 1120-RIC
Form 1120-C
Form 1120-ND
Form 1120S
Form 1120-F
Form 1120-PC
Form 1120-SF
Form 1120-FSC
Form 1120-REIT
Form 8804
Election to use an annualization option under the annualized income installment method
Check one of the following boxes.
1st
2nd
3rd
4th
Installment
Installment
Installment
Installment
Option 1
. . . . .
First 2 months
First 4 months
First 7 months
First 10 months
Option 2
. . . . .
First 3 months
First 5 months
First 8 months
First 11 months
Signature. Under penalties of perjury, I declare that I have been authorized by the above-named corporation or organization to make this election, and
to the best of my knowledge and belief, the information provided is true, correct, and complete.
Signature of officer or agent
Title
Date
General Instructions
When To File
If an organization wants to use the
annualized income installment
• File Form 8842 annually to elect
Section references are to the
method but does not elect Option 1
Option 1 or 2 even if the same
Internal Revenue Code unless
or 2, it can annualize income using
option is elected each year.
otherwise noted.
the Standard Option. The Standard
• File Form 8842 by the 15th day of
Purpose of Form
Option can be used without filing
the 4th month of the tax year for
Form 8842. Corporations, see Form
Corporations use Form 8842 to elect
which the election is to apply.
1120-W, Estimated Tax for
one of the two annualization options
Note: The election applies only to
Corporations, for information on the
that can be elected under section
the tax year for which it is made.
Standard Option. Partnerships, see
6655(e)(2)(C) to figure the
Once the election is made, it cannot
the instructions for Form 8804,
corporation’s estimated tax
be revoked for that tax year.
Annual Return for Partnership
payments under the annualized
Withholding Tax (Section 1446).
Where To File
income installment method.
Tax-exempt organizations subject
File Form 8842 with the Department
Who Can Elect
to the unrelated business income tax
of the Treasury, Internal Revenue
Corporations (including S
and private foundations should not
Service Center, Cincinnati, OH
corporations) and partnerships
file Form 8842. For information
45999.
required to pay the withholding tax
concerning the annualization periods
Do not file Form 8842 with
under section 1446 use this form to
!
applicable to tax-exempt
the corporation’s income
elect either Option 1 or Option 2
organizations and private
tax return.
under the annualized income
foundations, see Form 990-W,
CAUTION
installment method.
Estimated Tax on Unrelated
Business Taxable Income for Tax-
Exempt Organizations.
(Continued on back of form)
8842
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 10-2016)
Cat. No. 15990T

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2