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SECOND CORPORATE ESTIMATED TAX PAYMENT DUE SOON

 SECOND CORPORATE ESTIMATED TAX PAYMENT DUE SOON
 DALLAS, May 20 /PRNewswire/ -- The second 1992 federal estimated


tax payment for calendar-year corporations is due by June 15, 1992, an IRS spokesperson said today.
 Generally, a corporation must make estimated tax payments if it expects its estimated tax for the year to be $500 or more, after credits. Corporate estimated tax payments are made by depositing the payment at a qualified financial institution or a Federal Reserve bank or branch.
 A corporation operating on a fiscal, rather than a calendar tax year, makes its second estimated tax payment on or before the 15th day of the 6th month of its tax year.
 A worksheet, Form 1120-W, is available to help determine the amount of the estimated tax payment.
 Additional information is available in IRS Publications 542, "Tax Information on Corporations," and 583, "Taxpayers Starting a Business." These forms and publications are free at your local IRS office, or by calling, toll-free, 800-TAX-FORM.
 -0- 5/20/92
 NOTE TO EDITORS: Listed below is the IRS Public Affairs contact for your area. These names are for media use only. Please do not include them in your story except for attributions. Thank you.
 /CONTACT: Arizona, Marty Hosimer, 602-379-3488; Colorado, Rosemary Campbell, 303-844-3329; Kansas, James Manuszak, 316-291-6400; New Mexico, Laura Criel, 505-766-2537; Oklahoma, David Stell, 405-231-5091; East Texas, Steve Yost, 713-653-3670; North Texas, Marlene Gaysek, 214-767-1424; West Texas, Sally Sassen, 512-499-5315; Utah, Jan Hadley, 801-524-5297; or Wyoming, Tim Harms, 307-772-2162, of the Internal Revenue Service/ CO: Internal Revenue Service ST: Arizona, Colorado, Kansas, New Mexico, Oklahoma, Texas, Utah IN: SU:


MC -- DV001 -- 6204 05/20/92 11:40 EDT
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Publication:PR Newswire
Date:May 20, 1992
Words:273
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