Estimated corporate taxes for the 3rd payment of the 2015 tax year are due on September 15th. This also applies at the state and local level. These taxes must be paid by the due date to avoid interest & penalties. Below are the specific details.
Requirement: Deposit the third installment of your estimated corporate income taxes to avoid interest, penalties & a big tax bill at the end of the year.
Who Must Pay: Corporations must generally make quarterly estimated tax payments if it expects the estimated tax for the year to be $500 or more for the tax year.
Amount Due: The amount of the estimated payment due is the lesser of 25% of the estimated tax for the current year, or 25% of the income tax shown on the previous year’s return. Please note that a large corporation can remit an estimated payment based on the previous year’s return if they have at least $1 million of “modified” taxable income (without NOL or capital loss carrybacks or carryovers) in any of the 3 previous tax years. This exception for large corporations only applies to the first installment.
Federal Forms: Use Form 1120-W to help you make an estimate of your tax for the year.
State/Local Forms: The specific type of form to use depends on the state and local tax jurisdiction. In NY state, estimated taxes are made via Form CT-400. In NYC, estimated taxes are made via Form NYC-400.
How: We can file the form and make the payment on your behalf. If your company is interested, please contact us at email@example.com if you need our assistance.
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