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Corporate underpayment rates

Special rules apply to corporations and large corporate underpayments

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Jan 18, 2026
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How do I compute the estimated tax penalty for a specific missed 2025 quarter using Form 2210?

Computing the underpayment penalty for a specific missed 2025 estimated-tax quarter requires three actions: determine the tax that should have been covered for that quarter under the IRS “required ins...

Jan 9, 2026

How does Form 2210 annualized income method work to reduce underpayment penalties?

Form 2210’s annualized income installment method lets taxpayers with uneven or seasonal income refigure required estimated tax installments so penalties for underpaying are reduced or eliminated when ...