IRS Form 1120-W, Estimated Tax for Corporations - also known as the "Federal Corporate Estimated Tax Form" - is a form filed by corporations with the Internal Revenue Service (IRS) in order to estimate their tax liability and figure the amount of their estimated tax payments.
The form has a related Schedule A, Adjusted Seasonal Installment Method and Annualized Income Installment Method (found within Form 2220), which consists of three parts:
Form 1120-W fillable version can be downloaded below.
Complete guidelines can be found in the official booklet released by the IRS. Corporations are required to make estimated tax payments if they expect their estimated tax to be $500 or more. S corporations are required to make estimated tax payments for certain taxes. S corporations should read the IRS-issued instructions for Form 1120S to calculate their estimated tax payments. Tax-exempt trusts, tax-exempt corporations, and domestic private foundations must make estimated tax payments for certain taxes.