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Federal housing law

Form 2220 — Underpayment of Estimated Tax by Corporations

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f2220.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

2220

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Underpayment of Estimated Tax by Corporations

Attach to the corporation’s tax return. Go to www.irs.gov/Form2220 for instructions and the latest information.

OMB No. 1545-0123

Exceptions & meaning →

2025

Name Employer identification number

Note: Generally, the corporation is not required to file Form 2220 (see Part II below for exceptions) because the IRS will figure any penalty owed and bill the corporation. However, the corporation may still use Form 2220 to figure the penalty. If so, enter the amount from page 2, line 38, on the estimated tax penalty line of the corporation’s income tax return, but do not attach Form 2220.

Part I Required Annual Payment

1 Total tax (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .
2a Personal holding company tax (Schedule PH (Form 1120), line 26) included on line 1 . 2a
b Look-back interest included on line 1 under section 460(b)(2) for completed long-term
contracts or section 167(g) for depreciation under the income forecast method . . . 2b
c Credit for federal tax paid on fuels (see instructions) . . . . . . . . . . . 2c
d Total. Add lines 2a through 2c . . . . . . . . . . . . . . . . . . . . . . . .
3 Subtract line 2d from line 1. If the result is less than $500, do not complete or file this form. The corporation
does not owe the penalty . . . . . . . . . . . . . . . . . . . . . . . . .
4 Enter the tax shown on the corporation’s 2024 income tax return. See instructions. Caution: If the tax is zero or
the tax year was for less than 12 months, skip this line and enter the amount from line 3 on line 5 . . . .
5 Required annual payment. Enter the smaller of line 3 or line 4. If the corporation is required to skip line 4, enter
the amount from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . .		 1
1
Total tax (see instructions)
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2a
Personal holding company tax (Schedule PH (Form 1120), line 26) included on line 1
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2a
**b **
Look-back interest included on line 1 under section 460(b)(2) for completed long-term
contracts or section 167(g) for depreciation under the income forecast method .
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2b
c
Credit for federal tax paid on fuels (see instructions) .
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2c
d
**Total.**Add lines 2a through 2c .
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**3 **
Subtract line 2d from line 1. If the result is less than $500,do notcomplete or file this form. The corporation
does not owe the penalty
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**4 **
Enter the tax shown on the corporation’s 2024 income tax return. See instructions.**Caution:**If the tax is zero or
the tax year was for less than 12 months, skip this line and enter the amount from line 3 on line 5
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**5 **
Required annual payment.Enter the smallerof line 3 or line 4. If the corporation is required to skip line 4, enter
the amount from line 3
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 2d
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Total tax (see instructions)
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2a
Personal holding company tax (Schedule PH (Form 1120), line 26) included on line 1
.
2a
**b **
Look-back interest included on line 1 under section 460(b)(2) for completed long-term
contracts or section 167(g) for depreciation under the income forecast method .
.
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2b
c
Credit for federal tax paid on fuels (see instructions) .
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2c
d
**Total.**Add lines 2a through 2c .
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**3 **
Subtract line 2d from line 1. If the result is less than $500,do notcomplete or file this form. The corporation
does not owe the penalty
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**4 **
Enter the tax shown on the corporation’s 2024 income tax return. See instructions.**Caution:**If the tax is zero or
the tax year was for less than 12 months, skip this line and enter the amount from line 3 on line 5
.
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**5 **
Required annual payment.Enter the smallerof line 3 or line 4. If the corporation is required to skip line 4, enter
the amount from line 3
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 3
1
Total tax (see instructions)
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2a
Personal holding company tax (Schedule PH (Form 1120), line 26) included on line 1
.
2a
**b **
Look-back interest included on line 1 under section 460(b)(2) for completed long-term
contracts or section 167(g) for depreciation under the income forecast method .
.
.
2b
c
Credit for federal tax paid on fuels (see instructions) .
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2c
d
**Total.**Add lines 2a through 2c .
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**3 **
Subtract line 2d from line 1. If the result is less than $500,do notcomplete or file this form. The corporation
does not owe the penalty
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**4 **
Enter the tax shown on the corporation’s 2024 income tax return. See instructions.**Caution:**If the tax is zero or
the tax year was for less than 12 months, skip this line and enter the amount from line 3 on line 5
.
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.
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**5 **
Required annual payment.Enter the smallerof line 3 or line 4. If the corporation is required to skip line 4, enter
the amount from line 3
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 4
1
Total tax (see instructions)
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2a
Personal holding company tax (Schedule PH (Form 1120), line 26) included on line 1
.
2a
**b **
Look-back interest included on line 1 under section 460(b)(2) for completed long-term
contracts or section 167(g) for depreciation under the income forecast method .
.
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2b
c
Credit for federal tax paid on fuels (see instructions) .
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2c
d
**Total.**Add lines 2a through 2c .
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**3 **
Subtract line 2d from line 1. If the result is less than $500,do notcomplete or file this form. The corporation
does not owe the penalty
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**4 **
Enter the tax shown on the corporation’s 2024 income tax return. See instructions.**Caution:**If the tax is zero or
the tax year was for less than 12 months, skip this line and enter the amount from line 3 on line 5
.
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.
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**5 **
Required annual payment.Enter the smallerof line 3 or line 4. If the corporation is required to skip line 4, enter
the amount from line 3
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 5

Form 2220 even if it does not owe a penalty. See instructions.

6 The corporation is using the adjusted seasonal installment method.

7 The corporation is using the annualized income installment method.

8 The corporation is a “large corporation” figuring its first required installment Part III Figuring the Underpayment t based on the pr rior year’s tax.
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
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9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
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10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
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11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
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12
13
Add lines 11 and 12 .
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13
14
Add amounts on lines 16 and 17 of the preceding column .
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14
15
Subtract line 14 from line 13. If zero or less, enter -0-
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15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
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16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
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17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
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18		 9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
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9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
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10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
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11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
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12
13
Add lines 11 and 12 .
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13
14
Add amounts on lines 16 and 17 of the preceding column .
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14
15
Subtract line 14 from line 13. If zero or less, enter -0-
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15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
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16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
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17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
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18		 (a) (b) (c) (d)
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
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9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
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10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
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11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
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12
13
Add lines 11 and 12 .
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13
14
Add amounts on lines 16 and 17 of the preceding column .
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14
15
Subtract line 14 from line 13. If zero or less, enter -0-
.
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15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
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16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
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17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
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18		 9
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
.
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9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
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10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
.
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11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
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12
13
Add lines 11 and 12 .
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13
14
Add amounts on lines 16 and 17 of the preceding column .
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14
15
Subtract line 14 from line 13. If zero or less, enter -0-
.
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15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
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16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
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17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
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18		 10
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
.
.
.
.
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9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
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10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
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11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
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12
13
Add lines 11 and 12 .
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13
14
Add amounts on lines 16 and 17 of the preceding column .
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14
15
Subtract line 14 from line 13. If zero or less, enter -0-
.
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15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
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16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
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17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
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18		 11
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
.
.
.
.
.
.
.
.
.
.
9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
.
.
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.
.
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.
.
10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
.
.
.
11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
.
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.
12
13
Add lines 11 and 12 .
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13
14
Add amounts on lines 16 and 17 of the preceding column .
.
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.
14
15
Subtract line 14 from line 13. If zero or less, enter -0-
.
.
.
.
.
15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
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16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
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17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
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18		 12
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
.
.
.
.
.
.
.
.
.
.
9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
.
.
.
11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
.
.
.
12
13
Add lines 11 and 12 .
.
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.
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.
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.
.
13
14
Add amounts on lines 16 and 17 of the preceding column .
.
.
.
14
15
Subtract line 14 from line 13. If zero or less, enter -0-
.
.
.
.
.
15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
.
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16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
.
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17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
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18		 12
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
.
.
.
.
.
.
.
.
.
.
9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
.
.
.
11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
.
.
.
12
13
Add lines 11 and 12 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add amounts on lines 16 and 17 of the preceding column .
.
.
.
14
15
Subtract line 14 from line 13. If zero or less, enter -0-
.
.
.
.
.
15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
.
.
.
.
.
.
.
.
18		 13
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
.
.
.
.
.
.
.
.
.
.
9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
.
.
.
11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
.
.
.
12
13
Add lines 11 and 12 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add amounts on lines 16 and 17 of the preceding column .
.
.
.
14
15
Subtract line 14 from line 13. If zero or less, enter -0-
.
.
.
.
.
15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
.
.
.
.
.
.
.
.
18		 14
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
.
.
.
.
.
.
.
.
.
.
9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
.
.
.
11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
.
.
.
12
13
Add lines 11 and 12 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add amounts on lines 16 and 17 of the preceding column .
.
.
.
14
15
Subtract line 14 from line 13. If zero or less, enter -0-
.
.
.
.
.
15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
.
.
.
.
.
.
.
.
18		 15
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
.
.
.
.
.
.
.
.
.
.
9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
.
.
.
11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
.
.
.
12
13
Add lines 11 and 12 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add amounts on lines 16 and 17 of the preceding column .
.
.
.
14
15
Subtract line 14 from line 13. If zero or less, enter -0-
.
.
.
.
.
15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
.
.
.
.
.
.
.
.
18		 16
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
.
.
.
.
.
.
.
.
.
.
9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
.
.
.
11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
.
.
.
12
13
Add lines 11 and 12 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add amounts on lines 16 and 17 of the preceding column .
.
.
.
14
15
Subtract line 14 from line 13. If zero or less, enter -0-
.
.
.
.
.
15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
.
.
.
.
.
.
.
.
18		 17
9

Installment due dates.Enter in columns (a) through (d) the 15th day
of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th
months of the corporation’s tax year
.
.
.
.
.
.
.
.
.
.
9
10
Required installments.If the box on line 6 and/or line 7 above is
checked, enter the amounts from Schedule A, line 38. If the box on
line 8 (but not 6 or 7) is checked, see instructions for the amounts to
enter. If none of these boxes are checked, enter 25% (0.25) of line 5
above in each column
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Estimated tax paid or credited for each period. For column (a) only,
enter the amount from line 11 on line 15. See instructions .
.
.
.
11
Complete lines 12 through 18 of one column before going to the
next column.
12
Enter amount, if any, from line 18 of the preceding column .
.
.
.
12
13
Add lines 11 and 12 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Add amounts on lines 16 and 17 of the preceding column .
.
.
.
14
15
Subtract line 14 from line 13. If zero or less, enter -0-
.
.
.
.
.
15
16
If the amount on line 15 is zero, subtract line 13 from line 14.
Otherwise, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17

**Underpayment.**If line 15 is less than or equal to line 10, subtract line
15 from line 10. Then go to line 12 of the next column. Otherwise, go
to line 18
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
18
**Overpayment.**If line 10 is less than line 15, subtract line 10 from line
15. Then go to line 12 of the next column .
.
.
.
.
.
.
.
.
18		 18

Go to Part IV on page 2 to figure the penalty. Do not go to Part IV if there are no entries on line 17—no penalty is owed. For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11746L Form 2220 (2025) Created 11/14/25

Form 2220 (2025) Page 2 Part IV Figuring the Penalty

19 Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month. Form 990-PF and Form 990-T filers: Use 5th month
instead of 4th month.) See instructions . . . . . . . . . 19
20 Number of days from due date of installment on line 9 to the date
shown on line 19 . . . . . . . . . . . . . . . . 20
21 Number of days on line 20 after 4/15/2025 and before 7/1/2025 21
Number of days on line 21
22 Underpayment on line 17 × 365 × 7% (0.07) 22
23 Number of days on line 20 after 6/30/2025 and before 10/1/2025 23
Number of days on line 23
24 Underpayment on line 17 × 365 × 7% (0.07) 24
25 Number of days on line 20 after 9/30/2025 and before 1/1/2026 25
Number of days on line 25
26 Underpayment on line 17 × 365 × 7% (0.07) 26
27 Number of days on line 20 after 12/31/2025 and before 4/1/2026 27
Number of days on line 27
28 Underpayment on line 17 × 365 × 7% (0.07) 28
29 Number of days on line 20 after 3/31/2026 and before 7/1/2026 29
Number of days on line 29
30 Underpayment on line 17 × 365 × *% 30
31 Number of days on line 20 after 6/30/2026 and before 10/1/2026 31
Number of days on line 31
32 Underpayment on line 17 × 365 × *% 32
33 Number of days on line 20 after 9/30/2026 and before 1/1/2027 33
Number of days on line 33
34 Underpayment on line 17 × 365 × *% 34
35 Number of days on line 20 after 12/31/2026 and before 3/16/2027 35
Number of days on line 35
36 Underpayment on line 17 × 365 × *% 36
37 Add lines 22, 24, 26, 28, 30, 32, 34, and 36 . . . . . . . . 37		 (a) (b) (c) (d)
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
.
.
.
.
.
37		 19
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
.
.
.
.
.
37		 20
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
.
.
.
.
.
37		 21
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
.
.
.
.
.
37		 22 $ $ $ $
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
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37		 23
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
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37		 24 $ $ $ $
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
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.
37		 25
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
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.
37		 26 $ $ $ $
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
.
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.
.
.
37		 27
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
.
.
.
.
.
37		 28 $ $ $ $
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
.
.
.
.
.
37		 29
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
.
.
.
.
.
37		 30 $ $ $ $
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
.
.
.
.
.
37		 31
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
.
.
.
.
.
37		 32 $ $ $ $
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
.
.
.
.
.
.
.
.
37		 33
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
.
.
.
.
.
.
.
.
.
19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
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.
37		 34 $ $ $ $
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
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19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
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20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
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.
37		 35
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
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19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
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.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
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.
37		 36 $ $ $ $
19



Enter the date of payment or the 15th day of the 4th month after the
close of the tax year, whichever is earlier. (C corporations with tax
years ending June 30 and S corporations: Use 3rd month instead of
4th month._ Form 990-PF and Form 990-T filers_: Use 5th month
instead of 4th month.) See instructions
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19
20
Number of days from due date of installment on line 9 to the date
shown on line 19.
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.
20
21
Number of days on line 20 after 4/15/2025 and before 7/1/2025
21
22
Underpayment on line 17 ×
Number of days on line 21
365
× 7% (0.07)
22
23
Number of days on line 20 after 6/30/2025 and before 10/1/2025
23
24
Underpayment on line 17 ×
Number of days on line 23
365
× 7% (0.07)
24
25
Number of days on line 20 after 9/30/2025 and before 1/1/2026
25
26
Underpayment on line 17 ×
Number of days on line 25
365
× 7% (0.07)
26
27
Number of days on line 20 after 12/31/2025 and before 4/1/2026
27
28
Underpayment on line 17 ×
Number of days on line 27
365
× 7% (0.07)
28
29
Number of days on line 20 after 3/31/2026 and before 7/1/2026
29
30
Underpayment on line 17 ×
Number of days on line 29
365
× *%
30
31
Number of days on line 20 after 6/30/2026 and before 10/1/2026
31
32
Underpayment on line 17 ×
Number of days on line 31
365
× *%
32
33
Number of days on line 20 after 9/30/2026 and before 1/1/2027
33
34
Underpayment on line 17 ×
Number of days on line 33
365
× *%
34
35
Number of days on line 20 after 12/31/2026 and before 3/16/2027
35
36
Underpayment on line 17 ×
Number of days on line 35
365
× *%
36
37
Add lines 22, 24, 26, 28, 30, 32, 34, and 36
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37		 37 $ $ $ $

38 Penalty. Add columns (a) through (d) of line 37. Enter the total here and on Form 1120, line 34; or the comparable line for other income tax returns . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 $

  • Use the penalty interest rate for each calendar quarter, which the IRS will determine during the first month in the preceding quarter. These rates are published quarterly in an IRS News Release and in a Revenue Ruling in the Internal Revenue Bulletin. To obtain this information on the Internet, access the IRS website at www.irs.gov . You can also call 800-829-4933 to get interest rate information.

Form 2220 (2025)

Form 2220 (2025) Page 3 Schedule A Adjusted Seasonal Installment Method and Annualized Income Installment Method See instructions. Form 1120-S filers: For lines 1, 2, 3, and 21, “taxable income” refers to excess net passive income or the amount on which tax is imposed under section 1374(a), whichever applies.

Part I Adjusted Seasonal Installment Method Caution: Use this method only if the base period percentage for any 6 consecutive months is at least 70%. See instructions.

1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.		 1a 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 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
.
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.		 1a
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.		 1b
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
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.
19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.		 1c
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
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.
.
.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
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.
.
c
Tax year beginning in 2024 .
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.
.
.
.
.
.
.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
.
.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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.
.
.
.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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.
7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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.
9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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.
.
10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
.
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.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
.
.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
.
.
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.
.
.
.
.
.
.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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.
.
12
Add lines 11a through 11c
.
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.
13
Divide line 12 by 3.0 .
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.
.
14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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.
15
Enter any alternative minimum tax for each payment period. See
instructions
.
.
.
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.
.
.
.
16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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.
.
18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
.
.
.
.
.
.
.
19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
.
.
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.
.
.
.
.
.
.		 2
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
.
.
.
.
.
.
.
.
.
.
.
c
Tax year beginning in 2024 .
.
.
.
.
.
.
.
.
.
.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
.
.
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.
.
.
.
.
.
.
.
c
Tax year beginning in 2024 .
.
.
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.
.
.
.
.
.
.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
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.
.		 3a First 4 months First 6 months First 9 months Entire year
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.
.		 3a
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
.
.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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.
7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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.
b
Extraordinary items (see instructions) .
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.
c
Add lines 9a and 9b .
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.
.
10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
.
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.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
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.
.
.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
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.
.
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.
.
.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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.
.
12
Add lines 11a through 11c
.
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.
13
Divide line 12 by 3.0 .
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.
14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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.
15
Enter any alternative minimum tax for each payment period. See
instructions
.
.
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.
16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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.
18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
.
.
.
.
.
.
.
19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
.
.
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.
.
.
.
.
.
.		 3b
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
.
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.
.
.
.
.
.
.
.
c
Tax year beginning in 2024 .
.
.
.
.
.
.
.
.
.
.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
.
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.
.
.
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.
.
.
.
c
Tax year beginning in 2024 .
.
.
.
.
.
.
.
.
.
.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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.
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.
7
Add lines 4 through 6 .
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.
8
Divide line 7 by 3.0
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.
9a
Divide line 2 by line 8 .
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.
.
b
Extraordinary items (see instructions) .
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.
.
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.
.
c
Add lines 9a and 9b .
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.
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.
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.
.
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.
.
.
.
10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
.
.
.
.
.
.
.
.
.
.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
.
.
.
.
.
.
.
.
.
.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
.
.
.
.
.
.
.
.
.
.
12
Add lines 11a through 11c
.
.
.
.
.
.
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.
.
.
.
13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
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.		 3c
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.		 4
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
.
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.
19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.		 5
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
.
.
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.
.
b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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.
.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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.
10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
.
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.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
.
.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
.
.
.
.
.
.
.
.
.
.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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.
.
12
Add lines 11a through 11c
.
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.
13
Divide line 12 by 3.0 .
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.
.
14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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.
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.
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.
15
Enter any alternative minimum tax for each payment period. See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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.
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.
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.
.
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.
.
.
.
18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
.
.
.
.
.
.
.
19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 6
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
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.		 7
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.		 8
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
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.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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.
.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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.
7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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.
10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
.
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.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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.
.
12
Add lines 11a through 11c
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.
13
Divide line 12 by 3.0 .
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.
14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
.
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.
16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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.
18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
.
.
.
.
.
.
.
19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.
.
.		 9a
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
.
.
.
.
.
.
.
.
.
.
.
c
Tax year beginning in 2024 .
.
.
.
.
.
.
.
.
.
.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
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.		 9b
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.		 9c
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
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.
.
.
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.
.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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.
10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
.
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.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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.
12
Add lines 11a through 11c
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.
13
Divide line 12 by 3.0 .
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.
14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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.
18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
.
.
.
.
.
.
.
19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.
.		 10
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
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.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
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.
.
c
Tax year beginning in 2024 .
.
.
.
.
.
.
.
.
.
.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
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.
.
c
Tax year beginning in 2024 .
.
.
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.
.
.
.
.
.
.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
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.
.
.
.
.
.
.
.
.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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.
7
Add lines 4 through 6 .
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.
8
Divide line 7 by 3.0
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.
9a
Divide line 2 by line 8 .
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.
b
Extraordinary items (see instructions) .
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.
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.
c
Add lines 9a and 9b .
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.
.
10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
.
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.
.
.
.
.
.
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.
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.
.
.
.
.
.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
.
.
.
.
.
.
.
.
.
.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
.
.
.
.
.
.
.
.
.
.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
.
.
.
.
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.
.
.
.
.
12
Add lines 11a through 11c
.
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
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.		 11a
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.		 11b
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
.
.
.
.
.
.
.
19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.
.		 11c
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
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.
.
.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
.
.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
.
.
.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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.
.
.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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.
7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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.
9a
Divide line 2 by line 8 .
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.
b
Extraordinary items (see instructions) .
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.
c
Add lines 9a and 9b .
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.
.
10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
.
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.
.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
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.
.
.
.
.
.
.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
.
.
.
.
.
.
.
.
.
.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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.
.
.
12
Add lines 11a through 11c
.
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.
13
Divide line 12 by 3.0 .
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.
.
14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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.
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.
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.
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.
.
15
Enter any alternative minimum tax for each payment period. See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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.
.
.
.
.
.
.
.
.
.
.
18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
.
.
.
.
.
.
.
19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 12
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
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.		 13
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.		 14
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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.
.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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.
10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
.
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.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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.
.
12
Add lines 11a through 11c
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.
13
Divide line 12 by 3.0 .
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.
14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
.
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.
16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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.
18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
.
.
.
.
.
.
.
19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.
.		 15
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
.
.
.
.
.
.
.
.
.
.
.
c
Tax year beginning in 2024 .
.
.
.
.
.
.
.
.
.
.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
.
.
.
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c
Tax year beginning in 2024 .
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**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
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.		 16
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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b
Tax year beginning in 2023 .
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c
Tax year beginning in 2024 .
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.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
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11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.		 17
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
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.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
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.
c
Tax year beginning in 2024 .
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.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
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.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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7
Add lines 4 through 6 .
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8
Divide line 7 by 3.0
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9a
Divide line 2 by line 8 .
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.
b
Extraordinary items (see instructions) .
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c
Add lines 9a and 9b .
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.
10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
.
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.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
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.
.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
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.
.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
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.
12
Add lines 11a through 11c
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.
13
Divide line 12 by 3.0 .
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.
14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
.
.
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.
16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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.
18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
.
.
.
.
.
.
.
.
19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
.
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.
.
.		 18
1 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
2 Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3 Enter taxable income for the following periods.
a Tax year beginning in 2022 . . . . . . . . . . . .
b Tax year beginning in 2023 . . . . . . . . . . . .
c Tax year beginning in 2024 . . . . . . . . . . . .
4 Divide the amount in each column on line 1a by the amount in
column (d) on line 3a . . . . . . . . . . . . . .
5 Divide the amount in each column on line 1b by the amount in
column (d) on line 3b . . . . . . . . . . . . . .
6 Divide the amount in each column on line 1c by the amount in
column (d) on line 3c . . . . . . . . . . . . . .
7 Add lines 4 through 6 . . . . . . . . . . . . . .
8 Divide line 7 by 3.0 . . . . . . . . . . . . . .
9a Divide line 2 by line 8 . . . . . . . . . . . . . .
b Extraordinary items (see instructions) . . . . . . . . .
c Add lines 9a and 9b . . . . . . . . . . . . . .
10 Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return . . . . . . . . . . . . . . . . . .
11a Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a . . . . . . . . . . .
b Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b . . . . . . . . . . .
c Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c . . . . . . . . . . .
12 Add lines 11a through 11c . . . . . . . . . . . .
13 Divide line 12 by 3.0 . . . . . . . . . . . . . .
14 Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) . . . . . . . . . . . . . . . .
15 Enter any alternative minimum tax for each payment period. See
instructions . . . . . . . . . . . . . . . .
16 Enter any other taxes for each payment period. See instructions .
17 Add lines 14 through 16 . . . . . . . . . . . . .
18 For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions . . . . . . . . .
19 Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0- . . . . . . . . . . . . . . . . .		 1a (a) (b) (c) (d)
1
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
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.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
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.
.
c
Tax year beginning in 2024 .
.
.
.
.
.
.
.
.
.
.
.
**2 **
Enter taxable income for each period for the tax year beginning in
2025. See the instructions for the treatment of extraordinary items .
3
Enter taxable income for the following periods.
a
Tax year beginning in 2022 .
.
.
.
.
.
.
.
.
.
.
.
b
Tax year beginning in 2023 .
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.
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.
.
.
c
Tax year beginning in 2024 .
.
.
.
.
.
.
.
.
.
.
.
**4 **
Divide the amount in each column on line 1a by the amount in
column (d) on line 3a .
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.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Divide the amount in each column on line 1b by the amount in
column (d) on line 3b .
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Divide the amount in each column on line 1c by the amount in
column (d) on line 3c .
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.
7
Add lines 4 through 6 .
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.
8
Divide line 7 by 3.0
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.
9a
Divide line 2 by line 8 .
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.
b
Extraordinary items (see instructions) .
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.
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.
c
Add lines 9a and 9b .
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.
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.
.
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.
.
10

Figure the tax on the amount on line 9c using the instructions for
Form 1120, Schedule J, line 1, or comparable line of corporation’s
return
.
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.
.
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.
.
.
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.
.
.
.
.
.
11a
Divide the amount in columns (a) through (c) on line 3a by the
amount in column (d) on line 3a .
.
.
.
.
.
.
.
.
.
.
**b **
Divide the amount in columns (a) through (c) on line 3b by the
amount in column (d) on line 3b .
.
.
.
.
.
.
.
.
.
.
**c **
Divide the amount in columns (a) through (c) on line 3c by the
amount in column (d) on line 3c .
.
.
.
.
.
.
.
.
.
.
12
Add lines 11a through 11c
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13
Divide line 12 by 3.0 .
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14

Multiply the amount in columns (a) through (c) of line 10 by columns
(a) through (c) of line 13. In column (d), enter the amount from line
10, column (d) .
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15
Enter any alternative minimum tax for each payment period. See
instructions
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16
Enter any other taxes for each payment period. See instructions .
17
Add lines 14 through 16 .
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18
For each period, enter the same type of credits as allowed on Form
2220, lines 1 and 2c. See instructions .
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19
Total tax after credits. Subtract line 18 from line 17. If zero or less,
enter -0-
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.		 19

Form 2220 (2025) Page 4

Exceptions & meaning →

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