| 释义 |
Form 2220 Form 2220A form that a corporation files with the IRS to calculate whether and how much the filer owes as a penalty for underpayment of estimated taxes. A corporation must file Form 2220 if the underpayment is $500 or more and if it is a large corporation estimating its first installment or if it uses the adjusted seasonal installment method or the annualized income installment method to pay estimated taxes. |