Election To Use Different Annualization Periods for Corporate Estimated Tax
Form  8842                                    (Under section 6655(e)(2)(C) of the Internal Revenue Code)
                                                                                                                           OMB No. 1545-0123
(Rev. October 2021)                ▶ Do not file with the organization’s income tax return—file separately.
Department of the Treasury  ▶ Information about Form 8842 and its instructions is available at www.irs.gov/Form8842.
Internal Revenue Service 
Name                                                                                                                Employer identification number 

Number, street, and room or suite no. (If a P.O. box, see instructions.) 

City or town, state, and ZIP code, or country                                                                       Tax year ends (month and year) 

Type of return to be filed (check one):
      Form 1120                               Form 1120-L                               Form 1120-RIC 
      Form 1120-C                             Form 1120-ND                              Form 1120-S 
      Form 1120-F                             Form 1120-PC                              Form 1120-SF 
      Form 1120-FSC                           Form 1120-REIT                            Form 8804 

Election to use an annualization option under the annualized income installment method                                 
Check one of the following boxes. 
                                              1st                         2nd                           3rd                4th   
                                              Installment                 Installment                   Installment   Installment 

      Option 1           . . . . .            First 2 months             First 4 months            First 7 months    First 10 months 

      Option 2           . . . . .            First 3 months             First 5 months            First 8 months    First 11 months 

Signature. Under penalties of perjury, I declare that I have been authorized by the above-named corporation or organization to make this election, and 
to the best of my knowledge and belief, the information provided is true, correct, and complete. 

Signature of officer, partner, or limited liability company (LLC) member                Title                                 Date 

General Instructions                          If an organization wants to use the                       When To File 
                                              annualized income installment 
Section references are to the Internal                                                                  • File Form 8842 annually to elect 
                                              method but does not elect Option 1 
Revenue Code unless otherwise                                                                           Option 1 or 2 even if the same 
                                              or 2, it can annualize income using 
noted.                                                                                                  option is elected each year. 
                                              the Standard Option. The Standard 
Purpose of Form                               Option can be used without filing                         • File Form 8842 by the 15th day of 
Corporations and certain                      Form 8842. Corporations, see Form                         the 4th month of the tax year for 
partnerships use Form 8842 to elect           1120-W, Estimated Tax for                                 which the election is to apply. 
one of the two annualization options          Corporations, for information on the                      Note: The election applies only to 
that can be elected under section             Standard Option. Partnerships, see                        the tax year for which it is made. 
6655(e)(2)(C) to figure the                   the instructions for Form 8804,                           Once the election is made, it cannot 
organization’s estimated tax                  Annual Return for Partnership                             be revoked for that tax year. 
payments under the annualized                 Withholding Tax (Section 1446).                           Where To File 
income installment method.                    Tax-exempt organizations subject                          File Form 8842 with the Department 
                                              to the unrelated business income tax                      of the Treasury, Internal Revenue 
Who Can Elect                                 and private foundations should not                        Service Center, Kansas City, MO 
Corporations (including S                     file Form 8842. For information                           64999. 
corporations) and partnerships                concerning the annualization periods 
required to pay the withholding tax           applicable to tax-exempt                                         Do not file Form 8842 with 
                                                                                                               the organization’s income 
under section 1446 use this form to           organizations and private                                 ▲!     tax return. 
elect either Option 1 or Option 2             foundations, see Form 990-W,                              CAUTION
under the annualized income                   Estimated Tax on Unrelated 
installment method.                           Business Taxable Income for Tax-
                                              Exempt Organizations. 
                                                                                                                    (Continued on back of form) 
For Paperwork Reduction Act Notice, see instructions.                              Cat. No. 15990T                   Form 8842 (Rev. 10-2021) 

Form 8842 (Rev. 10-2021)                                                                                      Page  2 

Address                                 the fiduciary must sign the election   administration of any Internal 
Include the suite, room, or other unit  instead of the corporate officer or    Revenue law. Generally, tax returns 
number after the street address.        LLC member. An election signed by      and return information are 
                                        a receiver or trustee in bankruptcy on confidential, as required by section 
If the post office does not deliver     behalf of a corporation or partnership 6103. 
mail to the street address and the      must be accompanied by a copy of       The time needed to complete and 
organization has a P.O. box, show       the order or instructions of the court file this form will vary depending on 
the box number instead.                 authorizing signing of the election.   individual circumstances. The 
If the organization receives its mail                                          estimated burden for business 
in care of a third party (such as an                                           taxpayers filing this form is approved 
                                        Paperwork Reduction Act 
accountant or an attorney), enter on                                           under OMB control number 
the street address line “C/O”           Notice 
followed by the third party’s name      We ask for the information on this     1545-0123 and is included in the 
and street address or P.O. box.         form to carry out the Internal         estimates shown in the instructions 
                                        Revenue laws of the United States.     for their business income tax return.
Who Must Sign                           You are required to give us the        If you have comments concerning 
In the case of a corporation, the       information. We need it to ensure      the accuracy of these time estimates 
election must be signed and dated by:   that you are complying with these      or suggestions for making this form 
• The president, vice president,        laws and to allow us to figure and     simpler, we would be happy to hear 
treasurer, assistant treasurer, chief   collect the right amount of tax.       from you. You can send your 
accounting officer; or                  You are not required to provide        comments through www.irs.gov/
• Any other corporate officer (such     the information requested on a form    forms-pubs/comment-on-tax-forms-
as tax officer) authorized to sign.     that is subject to the Paperwork       and-publications. Or you can write to 
In the case of a partnership, the       Reduction Act unless the form          the Internal Revenue Service, Tax 
election must be signed and dated       displays a valid OMB control           Forms and Publications Division, 
by a partner or an LLC member.          number. Books or records relating to   1111 Constitution Ave. NW, IR-6526, 
If the election is filed on behalf of a a form or its instructions must be     Washington, DC 20224. Do not 
corporation or partnership by a         retained as long as their contents     send the form to this address. 
receiver, a trustee, or an assignee,    may become material in the             Instead, see Where To File, earlier.