Instructions For Form 100-Es - Corporation Estimated Tax - 2013 Page 4
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4Worksheet III Exception C — Annualized Seasonal Income (continued)
(1)
(2)
(3)
(4)
First 4 months
First 6 months
First 9 months
Entire year
16 Enter the taxable income for the following periods:
a Taxable year beginning in 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Taxable year beginning in 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Taxable year beginning in 2012. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 Divide the amount in each column on line 14a by the amount in column (4)
on line 16a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Divide the amount in each column on line 14b by the amount in column (4)
on line 16b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19 Divide the amount in each column on line 14c by the amount
in column (4) on line 16c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Add line 17 through line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21 Divide line 20 by 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22 a Divide line 15 by line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b R&TC Section 23802(e) deduction, S corporations only . . . . . . . . . . . . . . . . . . . .
c Net income. Subtract line 22b from line 22a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23 Tax. Multiply line 22c by the current tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Divide the amount in column (1) through column (3) on line 16a by the
amount in column (4) on line 16a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25 Divide the amount in column (1) through column (3) on line 16b by the
amount in column (4) on line 16b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26 Divide the amount in column (1) through column (3) on line 16c by the
amount in column (4) on line 16c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27 Add line 24 through line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28 Divide line 27 by 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29 Multiply the amount in column (1) through column (3) of line 23 by the
amount in the corresponding column of line 28. In column (4), enter the
amount from line 23, column (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30 Tax credit for each payment period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31 Subtract line 30 from line 29. (Not less than minimum tax and QSub annual tax(es),
if applicable.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32 Other taxes. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33 Total tax. Add line 31 and line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34 Total payments. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35 Adjusted seasonal installments. Subtract line 34 from line 33. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Worksheet IV — Required Installments
(1)
(2)
(3)
(4)
36 If only Worksheet II, Exception B or Worksheet III, Exception C are completed
enter the amount in each column from line 13 or line 35. If both Worksheet II
and Worksheet III are completed, enter the smaller of the amounts in each
column from line 13 or line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37 Enter the amount from Worksheet I, line 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38 Required installments. Enter the smaller of line 36 or line 37 here and
on the appropriate form for each installment payment . . . . . . . . . . . . . . . . . . . . . . . .
Accounting Period Less Than 12 Months (Short Period) —
Fiscal year corporations, adjust dates accordingly.
Number of
Percentage of Estimated Tax Due On or Before*
If taxable year (calendar year) begins:
Installments Due
April 15
June 15
September 15
December 15
January 1 through January 16
4
30%
70%
70%
100%
January 17 through March 16
3
60%
60%
100%
March 17 through June 15
2
70%
100%
June 16 through September 15
1
100%
September 16 through December 31
None
*When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.
Page 4 Form 100-ES Instructions 2012
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