# Corporate estimated tax

> Corporate estimated tax — The four installments a corporation pays toward the current year's income tax when it expects $500 or more — on the 15th day of the 4th, 6th, 9th and 12th months of its tax year, each 25% of the required annual payment, through EFTPS. Underpayment is figured on Form 2220; Form 1120-W is historical.

Source: https://lopifi.com/glossary/corporate-estimated-tax
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is corporate estimated tax?** In accounting, corporate estimated tax means the four installments a corporation pays toward the current year's income tax when it expects $500 or more — on the 15th day of the 4th, 6th, 9th and 12th months of its tax year, each 25% of the required annual payment, through EFTPS. Underpayment is figured on Form 2220; Form 1120-W is historical.

## Also known as

- Estimated tax installments

## Words this system refuses for it

- quarterly payroll deposits
- Form 1120-W (no longer revised)

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** form-1120, eftps