Corporations' Annualization Options

Corporations' Annualization Options

Summary: This table is used to provide the options of annualized installment periods elected by corporations to be entered on line 22 of Schedule A (Form 2220).

  1st Installment 2nd Installment 3rd Installment 4th Installment
Standard option 4 4 2 1.33333
Option 1 6 3 1.71429 1.2
Option 2 4 2.4 1.5 1.09091