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Form 2220AL Fillable Estimated Tax Penalties for Corporations
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(allocable to each period (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (interest) (Reset Form) Reset Form (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) *1400092C* *1400102C* *1400112C* *1400122C* *1400132C* *Alabama ///////////////////////// ///////////////////////// ///////////////////////// ///////////////////////// ///////////////////////// ////////////////////////// ////////////////////////// ////////////////////////// ////////////////////////// ////////////////////////// /////////////////////////// /////////////////////////// /////////////////////////// /////////////////////////// 1 Annualization periods (see 1 Current Tax Period Liability 1 Enter taxable income for the following periods: 101112131415 13 Enter the total of lines 9 10 11 and 12 2 Enter Annualized Taxable Income (loss) by period from line 23c of 2 Enter taxable income for each period for the tax year 2 Enter the tax shown on the 2013 2220AL 2220AL 2220AL 3 Enter taxable income for the following periods: 3 Federal Net Operating Loss 3 Required annual payment Enter the smaller 4 Divide the amount in each column on line 1a by the 4 Reconciliation adjustments (from line 25 Schedule A) 5 Divide the amount in each column on line 1b by the 5 Net 6 Annualized Taxable Income by period adjusted to 6 Divide the amount in each column on line 1c by the 7 Add lines 4 through 6 7 Corporation s Alabama apportionment factor 7 Enter the result 7 Installment due 8 Divide line 7 by 3 (not line 3) Enter the result 8 Multiply line 6 8 Required Installments 9 Divide line 2 by line 8 Enter the result 9 Estimated tax paid or credited for each period (see 9 Net nonbusiness income/(loss) Alabama (from Add amounts on lines 14 and 15 of the preceding column Add columns (a) through (d) of line 41 Add line 46 and line 47 Add lines 18a through 18c Add lines 26 28 30 32 34 36 38 and 40 Add lines 9 and 10 Add the amounts in all preceding columns of line 49 (b) (c) Addition to tax Adjusted Seasonal Installment Method Adjusted seasonal or annualized income installments after 12/31/2014 and before 4/1/2015 after 12/31/2015 and before 2/16/2016 after 3/31/2015 and before 7/1/2015 after 4/15/2014 and before 7/1/2014 after 6/30/2014 and before 10/1/2014 after 9/30/2014 and before 1/1/2015 after 9/30/2015 and before 1/1/2016 Alabama basis (Enter total of lines 2 3 4 and 5) Alabama Department of Revenue amount from amount from line 17 column (d) amount in column (d) on line 3a amount in column (d) on line 3b amount in column (d) on line 3c amount in each column from line 19 and (d) and 14) Enter the result and enter Annualized Income and/or Seasonal Installment Method Annualized Income Installment Method Applicable percentage b Divide the amount in columns (a) through (c) on line 3b b Tax year beginning in 2012 beginning in 2014 by line by the amount in column (d) on line 3a by the amount in column (d) on line 3b by the amount in column (d) on line 3c Calculate the tax on the amount on line Calculate the tax on the amount on line 16 Check the boxes below that apply to the corporation If any boxes are checked the corporation must file column (a) only column of line 19 (or line 21) in columns (b) (d) columns (a) through (c) of line 20 In column (d) enter the Complete lines 10 through 16 of one column before going to the next column Complete lines 19 through 22 of one column before going to the next column Complete lines 44 through 49 of one column before going to the next column Computation of Underpayment / Overpayment by Quarter Computing the Addition to Tax Interest corporation or Corporation s Alabama apportionment factor Corporation s Alabama Net Operating Loss Deduction Corporation s Federal Income Tax Deduction Corporation s Federal Income Tax Deduction (allocable corporation s tax return (see Credits dates day of the 4th 6th 9th 12th months of the corporation s tax year definition of a Divide line 19 by 3 (not line 3) Enter the result Divide the amount in columns (a) through (c) on line 3a Divide the amount in columns (a) through (c) on line 3c Do not go to Part IV or V if there is not an underpayment on line 15 enter Enter 25% of line 3 from page 1 of this form in each column Enter amount if any from line 16 of the preceding column Enter any applicable Enter any Overpayment (as a positive value) from the preceding Enter in columns (a) through (d) the 15th Enter the date of payment or the 15th day of the 3rd month after Enter the result Enter the result here and on line Enter the smaller of line 45 or line 48 Enter the total here and add to the total on Form 20C line 17c or the comparable line for other income tax returns Entire Year Estimated Tax for Corporations Estimated Tax Paid (from line 9 page 1) FEDERAL EMPLOYER IDENTIFICATION NUMBER: Federal Form 2220 First First First 11 months First 3 months First 4 months First 5 months First 6 months First 8 months First 9 months Form 2220AL (see Form 2220AL is not a required form unless a taxpayer chooses to utilize an alternative method (as provided for on Form 2220AL) to compute the interest and penalty due as a re from line 11 Enter the result from line 15 from line 8 Enter the result Go to Part IV on page 2 to calculate the penalty Go to Part V on page 2 to calculate the interest here and on line 8 page 1 of this form If line 13 is less than or equal to line 8 subtract If line 21 reflects an overpayment leave blank If line 8 is less than line 13 subtract line 8 from If only Schedule A or Schedule B is completed enter the If the amount on line 13 is zero subtract line 11 from line 12 If the corporation is required to skip line 2 enter the amount from line 1 III and Part IV of this form Installments before computing the interest/penalty due in instructions for Form 20C instructions) instructions) instructions) instructions) instructions) instructions) Caution: If the interest or penalty due as computed using Form 2220AL should be entered on the appropriate line of Forms 20C 20C C and 20S interest rates Internal large Large corporation 1st quarter exception (see Late Payment Penalty Estimates less enter 0 Enter the result on line 43 Part VI of this form liability line 13 from line 8 then go to line 10 of the next column line 13 then go to line 10 of the next column line 18 from line 17) Enter the result line 19) Enter the result line 23 of Schedule B If both parts are completed meets months Months Months Multiply line 17 by line 18 Enter the result here and Multiply line 9 by line 10 Enter the result Multiply the amount in columns (a) through (c) of line 17 by NAME: no penalty or interest is owed Nonbusiness (income)/loss (Everywhere) from NOTE: Note: Large corporations are required to pay 100% of the current year tax Number of days from due date of installment on line 7 Number of days on line 24 Number of days on line 24 Number of days on line 24 Number of days on line 24 Number of days on line 24 after 6/30/2015 and before 10/1/2015 of line 1 or line 2 of Schedule A or of Schedule A or line 23 of Schedule B and check here on line on line 43 Part VI of this form or call 1 800 829 4933 Other exception (see Other Tax preference items Otherwise enter 0 Otherwise go to line 16 Overpayment PART I PART II PART III Part III and Part IV of this form PART IV PART V PART VI Penalty [Multiply the underpayment on line 21 by 10% ( 10)] period was preceding column (b) (c) and (d) Reasons for Filing Required Annual Payment Required Installments Required Installments (from line 8 page 1) Revenue SCHEDULE A SCHEDULE B Schedule C line 2 col E Schedule C line 2 col F) Service skip this Subtract line 12 from line 11 If zero or less enter 0 Subtract line 13 Subtract line 15 Subtract line 16 Subtract line 44 from line 43 If zero or less enter Subtract line 49 of the preceding column from line 48 of the sult of their underpayment of estimated tax Form 2220AL if utilized along with a copy of the federal Form 2220 should accompany Forms 20C 20C C and 20S In addition any tax credits for each period Tax year beginning in 2011 Tax year beginning in 2013 taxpayer than 12 the close of the tax year whichever is earlier (see The corporation is using the adjusted seasonal installment method Go to Schedule B to compute the Required Installments before computing the interest/penalty due in Part The corporation is using the annualized income installment method Go to Schedule A to compute the Required the first month in the preceding quarter These rates are published quarterly in an IRS News Release and in a revenue ruling in the Internal Revenue Bulletin To obtain this information on the Internet access the IRS website at www irs gov the smaller of the amounts in each column from line 19 tied to the to each period to the date shown on line 23 Total (add lines 12 13 Total tax after credits Subtract line 22 from line 21 If zero or Underpayment Underpayment of Underpayment on line 15 x number of days on line Underpayment on line 15 x number of days on line Underpayment on line 15 x number of days on line 25 Underpayment on line 15 x number of days on line 27 Underpayment on line 15 x number of days on line 31 Underpayment on line 15 x number of days on line 33 Underpayment on line 15 x number of days on line 37 Underpayment/(Overpayment) by period (subtract line 20 from Underpayment/(Overpayment) of Estimated Tax (subtract Use the penalty interest rate for each calendar quarter which the IRS will determine during used by using the zero or