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Estimated Tax Penalty
Generally, the corporation does not have to file Form 2220 because the IRS can figure the penalty amount, if any, and bill the corporation
from the top result below
https://www.irs.gov/instructions/i1120f
If there is a balance due on line 7, go to IRS
https://www.irs.gov/publications/p17
If you itemize your deductions on Schedule A (Form 1040), you can include the amounts contributed as part of the state and local taxes that you paid
https://www.irs.gov/publications/p519
citizens and can find more information in other IRS publications at IRS