Internal Revenue Service United States Department of the Treasury

Instructions for  
Form 1120-W (2013)

Section references are to the Internal Revenue Code unless otherwise noted.

2013


Table of Contents

  • Instructions for  Form 1120-W - Introductory Material
    • Future Developments
  • General Instructions
    • Who Must Make Estimated Tax Payments
    • When To Make Estimated Tax Payments
    • Underpayment of Estimated Tax
    • Overpayment of Estimated Tax
    • Methods of Tax Payment
    • Electronic Deposit Requirement
      • Refiguring Estimated Tax
    • Specific Instructions
        • Line 1. Qualified Personal Service Corporations
        • Lines 2, 5, and 8. Members of a Controlled Group
        • Line 12. Additional 5% Tax
        • Line 13. Additional 3% Tax
        • Line 15. Alternative Minimum Tax (AMT)
        • Line 17. Tax Credits
        • Line 19. Other Taxes
        • Line 21. Credit for Federal Tax Paid on Fuels and Other Refundable Credits
        • Line 23a. 2012 Tax
        • Line 24. Installment Due Dates
        • Line 25. Required Installments
      • Schedule A
        • Part I. Adjusted Seasonal Installment Method
          • Line 2
          • Line 9b
          • Line 10
          • Line 15. Alternative Minimum Tax
          • Line 16. Other Taxes
          • Line 18. Credits
        • Part II. Annualized Income Installment Method
          • Line 20. Annualization Periods
          • Line 21. Taxable Income
          • Line 22. Annualization Amounts
          • Line 23b
          • Line 24
          • Line 25. Alternative Minimum Tax
          • Line 26. Other Taxes
          • Line 28. Credits
        • Part III. Required Installments
          • Line 33
          • Line 35
          • Line 38. Required Installments
      • Instructions for  Form 1120-W - Notices
        • Paperwork Reduction Act Notice.
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