1021 Form 8842 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8842.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

(Rev. October 2021)

Department of the Treasury Internal Revenue Service

Election To Use Different Annualization Periods for Corporate Estimated Tax

(Under section 6655(e)(2)(C) of the Internal Revenue Code)

• Do not file with the organization’s income tax return—file separately.

• Information about Form 8842 and its instructions is available at www.irs.gov/Form8842.

OMB No. 1545-0123

Name Employer identification number

Number, street, and room or suite no. (If a P.O. box, see instructions.)

City or town, state, and ZIP code, or country Tax year ends (month and year)

Type of return to be filed (check one):

Form 1120 Form 1120-C Form 1120-F Form 1120-FSC

Form 1120-L Form 1120-ND Form 1120-PC Form 1120-REIT

Form 1120-RIC Form 1120-S Form 1120-SF Form 8804

Election to use an annualization option under the annualized income installment method Check one of the following boxes.

Signature. Under penalties of perjury, I declare that I have been authorized by the above-named corporation or organization to make this election, and to the best of my knowledge and belief, the information provided is true, correct, and complete.

Signature of officer, partner, or limited liability company (LLC) member Title Date

Section references are to the Internal Revenue Code unless otherwise noted. Purpose of Form Corporations and certain partnerships use Form 8842 to elect one of the two annualization options that can be elected under section 6655(e)(2)(C) to figure the organization’s estimated tax payments under the annualized income installment method. Who Can Elect Corporations (including S corporations) and partnerships required to pay the withholding tax under section 1446 use this form to elect either Option 1 or Option 2 under the annualized income installment method.

If an organization wants to use the annualized income installment method but does not elect Option 1 or 2, it can annualize income using the Standard Option. The Standard Option can be used without filing Form 8842. Corporations, see Form 1120-W, Estimated Tax for Corporations, for information on the Standard Option. Partnerships, see the instructions for Form 8804, Annual Return for Partnership Withholding Tax (Section 1446).

Tax-exempt organizations subject to the unrelated business income tax and private foundations should not file Form 8842. For information concerning the annualization periods applicable to tax-exempt organizations and private foundations, see Form 990-W, Estimated Tax on Unrelated Business Taxable Income for TaxExempt Organizations.

When To File

• File Form 8842 annually to elect Option 1 or 2 even if the same option is elected each year.

• File Form 8842 by the 15th day of the 4th month of the tax year for which the election is to apply. Note: The election applies only to the tax year for which it is made. Once the election is made, it cannot be revoked for that tax year. Where To File File Form 8842 with the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO

Do not file Form 8842 with the organization’s income

(Continued on back of form)

For Paperwork Reduction Act Notice, see instructions. Cat. No. 15990T Form 8842 (Rev. 10-2021)

Form 8842 (Rev. 10-2021) Page 2

Address Include the suite, room, or other unit number after the street address.

If the post office does not deliver mail to the street address and the organization has a P.O. box, show the box number instead.

If the organization receives its mail in care of a third party (such as an accountant or an attorney), enter on the street address line “C/O” followed by the third party’s name and street address or P.O. box. Who Must Sign In the case of a corporation, the election must be signed and dated by:

• The president, vice president, treasurer, assistant treasurer, chief accounting officer; or

• Any other corporate officer (such as tax officer) authorized to sign.

In the case of a partnership, the election must be signed and dated by a partner or an LLC member.

If the election is filed on behalf of a corporation or partnership by a receiver, a trustee, or an assignee,

the fiduciary must sign the election instead of the corporate officer or LLC member. An election signed by a receiver or trustee in bankruptcy on behalf of a corporation or partnership must be accompanied by a copy of the order or instructions of the court authorizing signing of the election.

Paperwork Reduction Act Notice We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the

administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for business taxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown in the instructions for their business income tax return.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can send your comments through www.irs.gov/ forms-pubs/comment-on-tax-forms- and-publications . Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to this address. Instead, see Where To File, earlier.