Guidance on Determining a Corporation’s Estimated Tax Payment

 

Form 1120-W, Estimated Tax for Corporations, and the Instructions for Form 1120-W are now historical. The 2022 Form 1120-W (released in 2021) and the 2022 Instructions for Form 1120-W (released in 2021) were the last revision of both the form and its instructions. Publication 542, Corporations, the Instructions for Form 1120, U.S Corporation Income Tax Return, and the instructions for the tax returns of other corporations that used Form 1120-W in past years will be updated to include guidance on determining a corporation's estimated tax payments.