Form 355-Es - Corporation Estimated Tax Payment Vouchers - Massachusetts Department Of Revenue - 2014 Page 2
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1
2Corporation Estimated Tax Worksheet
a. Total tax for prior year
b. Overpayment from last year to be credited to estimated tax for this year
c. Estimated tax for year ending
$
$
$
If you first meet the requirements for making estimated payments in the taxable
1st
2nd
3rd
4th
year, use the Amended Estimated Tax Payment Schedule below.
installment
installment
installment
installment
1. Amount of each installment. Enter 40% of item c for installment 1. For 2nd,
3rd and 4th installments use 25%, 25% and 10% of item c, respectively.
Note: Corporations in their first full taxable year with less than 10 employees
should use 30%, 25%, 25% and 20% respectively.
$
$
$
$
2. Enter amount of overpayment from last year applied to an installment, if any.
$
$
$
$
3. Amount of this tax expected to be withheld during 2014.
$
$
$
$
4. Amount due. Subtract the total of lines 2 and 3 from line 1.
$
$
$
$
mended Estimated Tax Payment Schedule
1. Enter total tax for prior year, if any. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
$
2. Enter overpayment from last year, if any, to be credited to Estimated Tax this year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
$
3. Enter recomputed Estimated Tax for 2014, if amending. (Enter Estimated Tax for 2014, if first meeting the requirement for
making estimated payments in the 2nd, 3rd or 4th quarter.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
$
a. If amending your estimated tax in the 2nd, 3rd or 4th quarter, multiply line 3 by the appropriate installment percentage amount,
then subtract previous amounts paid and overpayments applied to date, if any . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a.
$
Enter the item a amount in the proper column of line 1 in the Estimated Tax Worksheet (above) and adjust or complete the remaining applicable items.
2014 Record of Estimated Tax Payments
c.
Total amount paid and
2013 overpayment
credited from Jan. 1 through
Voucher
a.
b.
credit applied to
the installment date shown
number
Date
Amount paid
installment
(col. b + col. c)
1
2
3
4
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If the corporation first meets the
Number of
The corporation* should pay the following
percentage by the 15th day of the —
requirement to make estimated
installments
payments
required
3rd month
6th month
9th month
12th month
By the last day of the 2nd month
4
40%
25%
25%
10%
After the last day of the 2nd month and
3
65%
25%
10%
before the first day of the 6th month
After the last day of the 5th month and
2
90%
10%
before the first day of the 9th month
After the last day of the 8th month and
1
100%
before the first day of the 12th month
*New corporations in their first full taxable year with fewer than 10
employees*
have lower percentages — 30–25–25–20%; 55–25–20% and 80–20%.
Please submit the vouchers, with your payments, when due. Make all checks payable to Commonwealth of Massachusetts.
If forms are lost, contact the Massachusetts Department of Revenue, Customer Service Bureau, PO Box 7010, Boston, MA 02204. Call (617) 887-MDOR
or toll-free in Massachusetts at 1-800-392-6089.
Practitioners: You must obtain prior approval if you plan to use substitute vouchers.
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