Quarterly Estimates for Corporations
Overview
Learning Objectives
After completing this course, the learner should be able to:
- Identify which corporations are required to make estimated tax payments
- Explain when and how estimated tax payments should be made including any form requirements
- Identify components of estimated payment calculations and available methods and compute payments using those methods including the annualized income installment method and the adjusted seasonal installment method
- Determine when penalties apply and whether the opportunity to abate penalties exists
- Recognize certain special issues involving quick refunds, short taxable years, and consolidated groups
Details
- Field of Study
- Taxes
- Credits
- 1.5 Credits
- Provider
- Becker Professional Education IRS Approved Program
- Knowledge Level
- Basic
- Advanced Preparation
None
- Course ID
- 32841/38238
- Publication Date
- 05/29/2026
- Planned Expiration
- 06/30/2027
- Prerequisites
None
Instructor
Julie McGinty CPA, MACC
Julie McGinty has served as subject matter expert for Becker since 2016, working on CPA exam review for REG and most recently as a presenter of CPE courses. Julie is a Senior Lecturer at the University of Georgia. She teaches federal taxation classes at the graduate level. She holds a bachelor’s and master’s degree in accounting from the University of Georgia. In addition to teaching, Julie is a sales & use tax consultant, advising businesses on nexus, product taxability and compliance issues. Julie also serves as president of the board of directors for the Athens Area Diaper Bank, which distributes more than 400,000 diapers each year to babies at risk of diaper need.
Education
- University of Georgia
- BBA
- MAcc
Licenses & designations
- CPA
Teaching & instruction
Organizations
What do you love about Becker?
"Becker takes something that is challenging (CPA exam) and makes it very doable with roadmap and the materials needed. And then once you're a CPA, it's a familiar and trusted brand that you can rely on for CPE."
What would you tell an accounting student today?
"Take advantage of the education you are receiving now. You will never again get this amount of time in a room with someone whose job it is to teach you! You can learn it now with the help of someone or you can teach it to yourself later. Choose now!"
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Accreditations
- 1 year course access
- NASBA-approved content
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