Estimated payments, Credits- Filing: U.S Corporation income tax return, F1120, 15th fourth month after the close- Extension of six months: F7004 Estimated payments of Corporate Tax- 15th of fourth, sixth, ninth, 12th months individualcorporate IndividualCorpThreshold(other than large corp)1) 90% of current year tax or2) 100% of last year tax TI never >1M, 3 tax years1) 100% of current year tax o..