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Instructions for Form 2220 (2003)
Underpayment of Estimated Tax by Corporations
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 2220 - Introductory Material
Changes To Note
General Instructions
Purpose of Form
Who Must File
Who Must Pay the Underpayment Penalty
How To Use Form 2220
Specific Instructions
Part I—Reasons for Filing
Part II—Figuring the Underpayment
Part III—Figuring the Penalty
Schedule A
Part I—Adjusted Seasonal Installment Method
Part II—Annualized Income Installment Method
Part III—Required Installments
Instructions for Form 2220 - Notices
Paperwork Reduction Act Notice.
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