Adjusted Seasonal Installment Method

Adjusted Seasonal Installment Method

In corporate taxation in the United States, a way to reduce underpayment penalties that result from the fact that most of a company's profit occurs during a portion of the year, and it has therefore underpaid during other portions of the year. In order to qualify for this method, an average of 70% of the company's profits must occur during the same six-month period for three years.