Table of Contents

• Instructions for Form 2220 - Introductory Material
  • Future Developments
    • What's New
• General Instructions
  • Purpose of Form
  • Who Must File
  • Who Must Pay the Underpayment Penalty
    • Exception to the Penalty
  • How To Use Form 2220
• Specific Instructions
  • Part I. Required Annual Payment
    • S corporations.
  • Part II. Reasons for Filing
  • Part III. Figuring the Underpayment
    • Column (a).
    • Columns (b), (c), and (d).
  • Part IV. Figuring the Penalty
  • Schedule A
    • De minimis rule.
    • Part I. Adjusted Seasonal Installment Method
    • Part II. Annualized Income Installment Method
    • Part III. Required Installments
• Instructions for Form 2220 - Notices
  • Paperwork Reduction Act Notice.