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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

Here's how you know

https://www.irs.gov/instructions/i1120f
If there is a balance due on line 7, go to IRS

Here's how you know

https://www.irs.gov/irb/2025-01_IRB
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