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Adjusted seasonal installment method of calculating any estimated tax penalty. Who Must File A corporation is required to complete and attach Form 6220 to its return, only if the corporation pays its estimated tax based on the annualized income installment method or the adjusted seasonal installment method. If neither of these methods apply, a corporation is not required to use the form, because the DOR will calculate the amount of any penalty and notify the corporation of any amount due. Who.

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