Form Spf-100u - Underpayment Of Estimated Business Franchise Tax - 2013 Page 2
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FEIN
PART III: Compute your underpayment
Column A
Column B
Column C
Column D
1. Installment due dates. Enter in columns A through D the 15th
day of the 4th, 6th, 9th and 12th months of your tax year.........
2. If you are using the annualized method, enter the amounts
from Part II, Line 20; otherwise enter 1/4 of line 4 of Part I in
each column............................................................................
.00
.00
.00
.00
3. Estimated payments (see instructions). If line 3 is greater
than or equal to line 2 for all columns, stop here. You are not
subject to the penalty..............................................................
.00
.00
.00
.00
COMPLETE LINES 4 THROUGH 10 FOR ONE COLUMN BEFORE GOING TO THE NEXT COLUMN
4. Enter the amount, if any, from line 10 of the previous column
.00
.00
.00
5. Add lines 3 and 4.....................................................................
.00
.00
.00
6. Add lines 8 and 9 of the previous column................................
.00
.00
.00
7. In column A, enter the value from line 3. In columns B
through D, subtract line 6 from line 5. If zero or less, enter 0
.00
.00
.00
.00
8. If line 7 is zero, subtract line 5 from line 6, otherwise enter 0
.00
.00
9. UNDERPAYMENT: If line 2 is equal to or more than line 7,
subtract line 7 from line 2. Enter the result here and go to
line 4 of the next column. Otherwise, go to line 10.................
.00
.00
.00
.00
10. OVERPAYMENT: If line 7 is more than line 2, subtract line 2
from line 7. Enter the result here and go to line 4 of the next
column.....................................................................................
.00
.00
.00
.00
PART IV: Figure the penalty
11. Enter the date of the installment payment or the unextended
due date of your annual return, whichever is earlier................
12. Enter the number of days from the due date of the installment
on Part III, line 1 to the date shown on Part IV, line 11...........
13. Enter the number of days on line 12 before 7/1/2013...........
14. Enter the number of days on line 12 after 6/30/2013 and
before 1/1/2014....................................................................
15. Enter the number of days on line 12 after 12/31/2013 and
before 7/1/2014....................................................................
16. Enter the number of days on line 12 after 6/30/2014 and
before 1/1/2015....................................................................
17. Underpayment on Part III, Line 9 x (number of days on
line 13/365) x 9.5%...........................................................
.00
.00
.00
.00
18. Underpayment on Part III, Line 9 x (number of days on
line 14/365) x 9.5%...........................................................
.00
.00
.00
.00
19. Underpayment on Part III, Line 9 x (number of days on
line 15/365) x *%.................................................................
.00
.00
.00
.00
20. Underpayment on Part III, Line 9 x (number of days on
line 16/365) x *%...............................................................
.00
.00
.00
.00
21. TOTAL: Add lines 17 through 20............................................
.00
.00
.00
.00
22. PENALTY DUE (add Columns A – D of line 21. Enter here and on line 5 of Part I and on line 20 of Form SPF-100.....
.00
*See instructions to determine rates in effect for these periods
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