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The form you are looking for begins on the next page of this file. Before viewing it, please see 
the important update information below.

                                  New Mailing Addresses
Addresses for mailing certain forms have changed since the forms were last published. The new mailing 
addresses are shown below.
Mailing address for Forms 706‐ A, 706‐ GS(D), 706‐ GS(T), 706‐ NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, 
8924, 8928:

Department of the Treasury 
Internal Revenue Service Center 
Kansas City, MO 64999

Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855:

Taxpayers in the States Below                             Mail the Form to This Address
Connecticut, Delaware, District of Columbia, Georgia, 
Illinois, Indiana,Kentucky, Maine, Maryland,              Department of the Treasury 
Massachusetts, Michigan, New Hampshire, New Jersey,       Internal Revenue Service Center 
New York, North Carolina, Ohio, Pennsylvania, Rhode       Kansas City, MO 64999
Island, South Carolina, Vermont, Virginia, West Virginia, 
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, 
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,           Department of the Treasury 
Louisiana, Minnesota, Mississippi, Missouri, Montana,     Internal Revenue Service Center 
Nebraska, Nevada, New Mexico, North Dakota,               Ogden, UT 84201
Oklahoma, Oregon, South Dakota, Tennessee, Texas, 
Utah, Washington, Wyoming

This update supplements these forms’ instructions. Filers should rely on this update for the changes described, 
which will be incorporated into the next revision of the forms’ instructions.

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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 2016)
Department of the Treasury ▶ Do not file with the corporation’s income tax return—file separately.
Internal Revenue Service ▶ Information about Form 8842 and its instructions is available at www.irs.gov/form8842.
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 1120S
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 ofmy knowledge and belief, the information provided is true, correct, and complete.

Signature of officer or agent Title Date

General Instructions If an organization wants to use the When To File
annualized income installment
Section references are to the • File Form 8842 annually to elect
method but does not elect Option 1
Internal Revenue Code unless Option 1 or 2 even if the same
or 2, it can annualize income using
otherwise 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 use Form 8842 to elect Form 8842. Corporations, see Form the 4th month of the tax year for
one of the two annualization options 1120-W, Estimated Tax for which the election is to apply.
that can be elected under section Corporations, for information on the Note: The election applies only to
6655(e)(2)(C) to figure the Standard Option. Partnerships, see the tax year for which it is made.
corporation’s estimated tax the instructions for Form 8804, Once the election is made, it cannot
payments under the annualized Annual Return for Partnership be revoked for that tax year.
income installment method. Withholding Tax (Section 1446). Where To File
Tax-exempt organizations subject File Form 8842 with the Department
Who Can Elect to the unrelated business income tax of the Treasury, Internal Revenue
Corporations (including S and private foundations should not Service Center, Cincinnati, OH
corporations) and partnerships file Form 8842. For information 45999.
required to pay the withholding tax concerning the annualization periods
under section 1446 use this form to applicable to tax-exempt Do not file Form 8842 with
the corporation’s income
elect either Option 1 or Option 2 organizations and private ▲! tax return.
under the annualized income foundations, see Form 990-W, CAUTION
installment method. Estimated Tax on Unrelated
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. 10-2016)

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Form 8842 (Rev. 10-2016) Page 2

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

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