Form 8842
(Rev. October 2016)
Department of the Treasury
Internal Revenue Service
Election To Use Different Annualization Periods for Corporate Estimated Tax
(Under section 6655(e)(2)(C) of the Internal Revenue Code)
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Do not file with the corporation’s income tax return—file separately.
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Information about Form 8842 and its instructions is available at www.irs.gov/form8842.
OMB No. 1545-0123
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
Installment
2nd
Installment
3rd
Installment
4th
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
Section references are to the
Internal Revenue Code unless
otherwise noted.
Purpose of Form
Corporations use Form 8842 to elect
one of the two annualization options
that can be elected under section
6655(e)(2)(C) to figure the
corporation’s estimated tax
payments under the annualized
income installment method.
Who Can Elect
Corporations (including S
corporations) and partnerships
required to pay the withholding tax
under section 1446 use this form to
elect either Option 1 or Option 2
under the annualized income
installment method.
If an organization wants to use the
annualized income installment
method but does not elect Option 1
or 2, it can annualize income using
the Standard Option. The Standard
Option can be used without filing
Form 8842. Corporations, see Form
1120-W, Estimated Tax for
Corporations, for information on the
Standard Option. Partnerships, see
the instructions for Form 8804,
Annual Return for Partnership
Withholding Tax (Section 1446).
Tax-exempt organizations subject
to the unrelated business income tax
and private foundations should not
file Form 8842. For information
concerning the annualization periods
applicable to tax-exempt
organizations and private
foundations, see Form 990-W,
Estimated Tax on Unrelated
Business Taxable Income for Tax-
Exempt Organizations.
When To File
• File Form 8842 annually to elect
Option 1 or 2 even if the same
option is elected each year.
• File Form 8842 by the 15th day of
the 4th month of the tax year for
which the election is to apply.
Note: The election applies only to
the tax year for which it is made.
Once the election is made, it cannot
be revoked for that tax year.
Where To File
File Form 8842 with the Department
of the Treasury, Internal Revenue
Service Center, Cincinnati, OH
45999.
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CAUTION
Do not file Form 8842 with
the corporation’s income
tax return.
(Continued on back of form)
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 15990T
Form 8842 (Rev. 10-2016)