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New Mailing Addresses
Addresses for mailing certain forms have changed since the forms were last published. The new mailing
addresses are shown below.
Mailing address for Forms 706A, 706GS(D), 706GS(T), 706NA, 706QDT, 8612, 8725, 8831, 8842, 8892,
8924, 8928:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855:
Taxpayers in the States Below Mail the Form to This Address
Connecticut, Delaware, District of Columbia, Georgia,
Illinois, Indiana,Kentucky, Maine, Maryland,
Massachusetts, Michigan, New Hampshire, New Jersey,
New York, North Carolina, Ohio, Pennsylvania, Rhode
Island, South Carolina, Vermont, Virginia, West Virginia,
Wisconsin
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
Alabama, Alaska, Arizona, Arkansas, California,
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,
Louisiana, Minnesota, Mississippi, Missouri, Montana,
Nebraska, Nevada, New Mexico, North Dakota,
Oklahoma, Oregon, South Dakota, Tennessee, Texas,
Utah, Washington, Wyoming
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201
This update supplements these forms’ instructions. Filers should rely on this update for the changes described,
which will be incorporated into the next revision of the forms’ instructions.
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)
Do not file with the corporation’s income tax return—file separately.
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.
!
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)
Form 8842 (Rev. 10-2016)
Page 2
Address
Include the suite, room, or other unit
number after the street address.
If the post office does not deliver
mail to the street address and the
corporation has a P.O. box, show
the box number instead.
If the corporation receives its mail
in care of a third party (such as an
accountant or an attorney), enter on
the street address line “C/O”
followed by the third party’s name
and street address or P.O. box.
Who Must Sign
The election must be signed and
dated by:
• The president, vice president,
treasurer, assistant treasurer, chief
accounting officer; or
• Any other corporate officer (such
as tax officer) authorized to sign.
If the election is filed on behalf of a
corporation by a receiver, trustee, or
assignee, the fiduciary must sign the
election instead of the corporate
officer. An election signed by a
receiver or trustee in bankruptcy on
behalf of a corporation must be
accompanied by a copy of the order
or instructions of the court
authorizing signing of the election.
Paperwork Reduction
Act Notice
We ask for the information on this
form to carry out the Internal
Revenue laws of the United States.
You are required to give us the
information. We need it to ensure
that you are complying with these
laws and to allow us to figure and
collect the right amount of tax.
You are not required to provide
the information requested on a form
that is subject to the Paperwork
Reduction Act unless the form
displays a valid OMB control
number. Books or records relating to
a form or its instructions must be
retained as long as their contents
may become material in the
administration of any Internal
Revenue law. Generally, tax returns
and return information are
confidential, as required by section
6103.
The time needed to complete and
file this form will vary depending on
individual circumstances. The
estimated burden for business
taxpayers filing this form is approved
under OMB control number
1545-0123 and is included in the
estimates shown in the instructions
for their business income tax return.
If you have comments concerning
the accuracy of these time estimates
or suggestions for making this form
simpler, we would be happy to hear
from you. You can send your
comments to www.irs.gov/
formspubs. Click on “More
Information” and then on “Give us
feedback.” Or you can send your
comments to the Internal Revenue
Service, Tax Forms and
Publications, 1111 Constitution Ave.
NW, IR-6526, Washington, DC
20224. Do not send the form to this
address. Instead, see Where To File,
earlier.