Corporations' Annualization Options
Corporations' Annualization Options
Summary: This table is used to provide the options of annualized installment periods elected by corporations to be entered on line 22 of Schedule A (Form 2220).
| 1st Installment | 2nd Installment | 3rd Installment | 4th Installment | |
|---|---|---|---|---|
| Standard option | 4 | 4 | 2 | 1.33333 |
| Option 1 | 6 | 3 | 1.71429 | 1.2 |
| Option 2 | 4 | 2.4 | 1.5 | 1.09091 |