Form 1120-W (WORKSHEET) 2019
Page 2
Schedule A
Adjusted Seasonal Installment Method and Annualized Income Installment Method
(see instructions)
Part I Adjusted Seasonal Installment Method
Use this method only if the base period percentage for any 6
consecutive months is at least 70%.
(a) (b) (c) (d)
First 3 months First 5 months First 8 months First 11 months
1 Enter taxable income for the following periods:
a Tax year beginning in 2016.
1a
b Tax year beginning in 2017.
1b
c Tax year beginning in 2018.
1c
2
Enter taxable income for each period for the tax year beginning in
2019. See instructions for the treatment of extraordinary items.
2
First 4 months First 6 months First 9 months Entire year
3 Enter taxable income for the following periods:
a Tax year beginning in 2016.
3a
b Tax year beginning in 2017.
3b
c Tax year beginning in 2018.
3c
4
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a.
4
5
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b.
5
6
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c.
6
7 Add lines 4 through 6.
7
8 Divide line 7 by 3.0.
8
9a Divide line 2 by line 8.
9a
b Extraordinary items (see instructions).
9b
c Add lines 9a and 9b. 9c
10
Figure the tax on the amount on line 9c by following the same
steps used to figure the tax on page 1, line 2.
10
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a.
11a
b
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b.
11b
c
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c.
11c
12 Add lines 11a through 11c.
12
13 Divide line 12 by 3.0.
13
14
Multiply the amount in columns (a) through (c) of line 10 by the
amount in the corresponding column of line 13. In column (d),
enter the amount from line 10, column (d).
14
15 Reserved. 15
16
Enter any other taxes for each payment period. See instructions.
16
17 Add lines 14 and 16.
17
18
For each period, enter the same type of credits as allowed on
page 1, lines 3 and 7. See instructions.
18
19 Subtract line 18 from line 17. If zero or less, enter -0-.
19
Form 1120-W (2019)