Iowa Department of Revenue                                                        IA FRAN ES 
                                                                             Franchise Estimate Tax Payment Voucher 
                                                                                  INSTALLMENT 1
                                                                                th
                                                            Due Date: Last day of the 4  month of the calendar or fiscal year

Financial 
                                                            FEIN: 
Institution Name: 

Address:                                                    Period Ending: 

City, State,ZIP:                                            Payment Amount: 

Phone: 
                           Make checks payable to: 
Mail to:                   Treasurer, State of IowaWhen you pay by 
Iowa Department of Revenue check, you authorize the Department of 
PO Box 10413               Revenue to convert your check to a one-time 
Des Moines IA  50306-0413  electronic banking transaction. 43-006 (0913/ /16)

Iowa Department of Revenue
                                                                                  IA FRAN ES 
                                                                               Franchise Estimate Tax Payment Voucher
                                                                                  INSTALLMENT 2
                                                            Due Date: Last day of the 6th month of the calendar or fiscal year

Financial 
Institution Name:                                           FEIN: 

Address:                                                    Period Ending:      

City, State,ZIP:
                                                            Payment Amount: 
Phone: 
                           Make checks payable to: 
Mail to:                   Treasurer, State of IowaWhen    you pay by 
Iowa Department of Revenue check, you authorize the Department of 
PO Box 10413               Revenue to convert your check to a one-time 
Des Moines IA  50306-0413  electronic banking transaction. 43-006 (0 /913 6/1 )

Iowa Department of Revenue                                                        IA FRAN ES 
                                                                               Franchise Estimate Tax Payment Voucher 
                                                                                  INSTALLMENT 3
                                                            Due Date: Last day of the 9th month of the calendar or fiscal year

Financial 
Institution Name:                                           FEIN: 

Address: 
                                                            Period Ending: 

City, State,ZIP:
                                                            Payment Amount: 
Phone: 
                           Make checks payable to: 
Mail to:                   Treasurer, State of IowaWhen you pay by 
Iowa Department of Revenue check, you authorize the Department of 
PO Box 10413               Revenue to convert your check to a one-time 
Des Moines IA  50306-0413  electronic banking transaction. 43-006 (0 /913 6/1 )

Iowa Department of Revenue                                                                                                                IA FRAN ES 
                                                                           Franchise Estimate Tax Payment Voucher 
                                                                                                             th                           INSTALLMENT 4
                                                           Due Date: Last day of the 12  month of the calendar or fiscal year

Financial                                                  FEIN: 
Institution Name: 

Address:                                                   Period Ending: 

City, State,ZIP:                                           Payment Amount: 

Phone: 
                           Make checks payable to: 
Mail to:                   Treasurer, State of IowaWhen you pay by 
Iowa Department of Revenue check, you authorize the Department of 
PO Box 10413               Revenue to convert your check to a one-time 
Des Moines IA  50306-0413  electronic banking transaction. 43-006 (0 /913 6/1 )

                                                -- Cut Here –

                                                                               Franchise Estimated Worksheet 
                                                                                                                 https://tax.iowa.gov 
                          Do not mail this form. Retain with your records. 
1. Taxable income from federal 1120 .....................................................................................1. $ 
2. Interest and dividends exempt from federal income tax ......................................................2. $ 
3. Iowa franchise tax deduction on federal 1120 ....................................................................3. $ 
4. Other additions...................................................................................................................4. $ 
5. Total Iowa income. Add lines 1 through 4 ...........................................................................5. $ 
6. Other deductions ................................................................................................................6. $ 
7. Iowa net operating loss ......................................................................................................7. $ 
8. Total deductions. Add lines 6 and 7 ...................................................................................8. $ 
9. Iowa net income subject to franchise tax. Subtract line 8 from line 5. .................................9. $ 
10. Computed tax. Multiply line 9 by 5% (.05) ....................................................................... 10. $ 
11. Alternative minimum tax ................................................................................................. 11. $ 
12. Total tax. Add lines 10 and 11 ........................................................................................ 12. $ 
13. Alternative minimum tax carryforward credit and other credits ........................................ 13. $ 
14. Tax after credits. Subtract line 13 from line 12 ................................................................ 14. $ 
15. Payments previously made for current period estimated tax. .......................................... 15. $ 
16. Unpaid balance. Subtract line 15 from line 14................................................................. 16. $ 
17.Computation of installment. If first installment is to be filed on:
     last day of the 4th month, enter 1/4 of line 16, or .............................................. $ 
     last day of the 6th month, enter 1/3 of line 16, or .............................................. $ 
     last day of the 9th month, enter 1/2 of line 16, or .............................................. $ 
     last day of the 12th month, enter all of line 16 ................................................... $ 
Estimated Tax Payment Schedule 
            A              B                                          C                                                                   D 
          Date    Computed Installment          Prior period Overpayment                                        Amount to be paid 
                           (line 17)                                                                         (column B less column C) 
1 
2 
3 
4 

                          Franchise Estimated Worksheet Instructions
Who must file and pay 
Every financial institution taxable under Iowa Code      d. Detach the installment.
section 422.60 with $1,000 or more in tax due after      e. For each remaining installment complete steps
credits must file and pay estimated tax.                    b-d.
Payments of estimated tax                                Enclose  check  or  money  order  payable  to 
Dates  for  paying  estimated  tax  in  equal            “Treasurer, State of Iowa” with the installment and 
installments are:                                        mail to: Franchise Tax Processing 
a. The last day of the fourth month of the calendar              Iowa Department of Revenue 
   or fiscal year.                                               PO Box 10413 
b. The last day of the sixth month of the calendar               Des Moines, Iowa 50306-0413 
   or fiscal year.                                       IMPORTANT:    Be sure to use the actual tax year 
c. The last day of the ninth month of the calendar       for  “tax  year  ending”  rather  than  the  date  the 
   or fiscal year.                                       payment is due. Failure to include the correct tax 
d. The last day of the last month of the calendar or     year ending on each estimated voucher will lead to 
   fiscal year.                                          processing errors that may delay your refund or 
Overpayment  credit  for  Iowa        franchise  tax     generate a billing. 
return                                                   Please  do  not  use  corporation  estimated  forms 
If you had an overpayment on your prior-period           when making franchise tax estimated payments. 
franchise tax return and elected to apply it as a        Do  not  use  the  holding  company  Federal 
credit  to  your  estimated  franchise  tax  for  the    Identification Number when making a franchise tax 
current  period,  the  amount  will  be  automatically   payment.  In  either  case,  automated  processing 
posted from your prior- period Iowa franchise tax        may refund your payments to the wrong taxpayer, 
return to your estimated tax account.                    possibly resulting in penalty assessments to the 
Use  the  Estimated  Tax  Payment  Schedule  to          financial institution. 
record and apply your credit. If the credit equals or    How to amend your estimated tax 
exceeds  the  estimated  tax  liability  for  the  first You may find after having filed and paid one or 
installment, the balance of the estimated tax can        more  installments  that  your  estimated  Iowa 
be paid in full or in equal installments beginning       franchise  tax  has  substantially  increased  or 
with Installment 2. Do not send installment forms if     decreased. If this happens, you should: 
your current-period estimate is paid in full, either by  a. Complete     a     new     Franchise     Estimated
overpayment from your prior- period franchise tax           Worksheet to arrive  at your  amended estimated 
return  or  by  estimated  payments  already                tax.
submitted.                                               b. Do not mail remaining installment forms if your
How to complete and use the worksheet and                   amended estimated tax is paid in full or if your
installments                                                amended  estimated  tax  (line  14 of the
a. Fill  out the  Franchise  Estimated  Worksheet           worksheet) is less than $1,000.
   to compute your estimated tax for  the  current       c. Complete     the    Estimated   Tax    Payment
   tax year. If the tax after credits on line 14 is         Schedule and enter the amount to be paid on
   less than $1,000, you do not have to file and            the “Payment Amount” line of the installment.
   payestimated    tax.                                  d. Detach the installment and mail with required
b. Enter the amount     from line 17 in column   ofB        payment.
   the Estimated  Tax  Payment  Schedule.  Enter         e. For each remaining installment, complete steps
   any applicable  overpayment  in  column           C.     c-d.
   Subtract column  Cfrom column   andB  enter in
   column  D    “Amount to be paid  ” line    of   the
   installment. Please use whole dollars.
c. Enter the financial institution’s name, address,
   and Federal Identification Number in the space
   provided.

                                                                                             43-006 (06/20 6/1 )