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IRSExempt Organizations & Benefit Plans (5000 Series)

Official form guide

Form 5452: 5452

IRS Form 5452 is the Corporate Estimated Tax Payment Voucher. It is used by corporations to submit quarterly estimated tax payments to the IRS.

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Form Overview

IRS Form 5452 - 5452

IRS Form 5452 is the Corporate Estimated Tax Payment Voucher. It is used by corporations to submit quarterly estimated tax payments to the IRS.

The form captures the corporation’s EIN, tax year, quarter, amount of estimated tax, and the payment method (check or electronic).

Risk Radar

Scan points
  • 1A single digit error can trigger a penalty or cause the payment to be applied to the wrong period.
  • 2Wrong EIN entered
  • 3Amount paid does not match calculated estimate
  • 4Quarter selected incorrectly
  • 5Check not signed or missing bank info

Plain English

When a corporation expects to owe tax for the year, it must send money to the IRS every three months. Form 5452 is the slip that goes with each payment, showing how much is being paid and for which quarter.

Submission Date

  • Filing date: 2018-10-26 23:00:11
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

paymentmethodmoney

Hover a term to preview the meaning.

What this form is for

  • Use when making a quarterly estimated tax payment for a corporation.
  • Do not use for final tax payments or refunds.
  • If you need to adjust a prior quarter’s payment, check Form 1120‑X.

Form selector

Use this form or another form?

Corporation owes less than $500 for the quarter

Small payments may be combined on a single voucher

✓ Verify total quarterly liability first

Form 1120‑W

Corporation wants to pay electronically only

No paper voucher required

✓ Ensure EFTPS login is active

EFTPS system

Corporation is a foreign entity with U.S. tax liability

Different filing requirements

✓ Confirm residency status

Form 1120‑F

Deadline or filing window

Estimated tax payments are due on the 15th of April, June, September, and December. If the 15th falls on a weekend or holiday, the deadline moves to the next business day. No separate filing deadline exists beyond the payment due date.

  • —Quarterly liability estimate | (Annual estimated tax ÷ 4) | Quarterly payment amount | Verify rounding does not exceed annual total

Checklist

What you need before filling it out

1

EIN field

IRS EIN confirmation letter · IRS notice or prior return

⚠ Transposed digits✕ High
2

Quarter selection

Calendar of payment due dates · IRS instructions

⚠ Selecting wrong quarter shifts payment✕ Medium
3

Payment amount

Tax liability calculation worksheet · Corporate tax return draft

⚠ Underpayment or overpayment✕ High
4

Signature line

Authorized officer signature · Corporate resolution

⚠ Missing or unauthorized signature✕ High

Before you submit

  1. 1Confirm EIN matches IRS records
  2. 2Select the correct quarter
  3. 3Enter the exact calculated payment amount
  4. 4Attach a properly signed check or confirm EFTPS entry
  5. 5Verify the mailing address matches the latest instructions
  6. 6Date the voucher correctly
  7. 7Include any required supporting statements
  8. 8Retain a copy of the completed voucher
  9. 9Check that the payment method matches the voucher (check vs. EFTPS)
  10. 10Ensure the form version is current
  11. 11Confirm no outstanding balance from prior quarters

How to file this form

  1. 1Print the latest Form 5452 from the IRS website
  2. 2Complete the EIN, tax year, and quarter fields
  3. 3Calculate the quarterly estimated tax and enter the amount
  4. 4Choose payment method and attach a check or schedule EFTPS payment
  5. 5Sign the voucher if a check is used
  6. 6Place the voucher and check in an envelope addressed per the instructions
  7. 7Mail the envelope or submit the EFTPS payment confirmation

Known limitations

  1. 1Form does not calculate the estimated tax; users must do that separately
  2. 2Only accepts paper checks; electronic payments must use EFTPS
  3. 3No automatic confirmation of receipt from the IRS
  4. 4Instructions may change; always verify the latest PDF

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 5452 is currently active for tax years 2022 onward. The latest revision was issued in October 2023.

What changed or needs a fresh check

  • Edition date – verify the form is the 2023 revision or later
  • Fee – no filing fee for the voucher itself
  • Mailing address – use the address in the current instructions
  • Electronic option – EFTPS login must be active
  • Signature line – check that the authorized officer signs if a check is used

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Quick Facts

Corporations, including S corporations that have to pay estimated tax, file this form.
The form captures the corporation’s EIN, tax year, quarter, amount of estimated tax, and the payment method (check or electronic).
Payments are due on the 15th day of April, June, September, and December for the current tax year.
Mail the completed voucher with the payment to the address listed in the form’s instructions, or submit electronically via the IRS EFTPS system.
Incorrect amounts or mismatched EINs can cause penalties, interest, or misallocation of the payment to the wrong tax period.
1. Gather the corporation’s EIN, tax year, and quarterly tax liability. 2. Fill in the quarter, amount due, and payment method on the voucher. 3. Attach a check or initiate an EFTPS payment for the exact amount. 4. Mail to the address in the instructions or confirm the EFTPS submission receipt.

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After you file

  1. 1Keep the mailed envelope receipt or EFTPS confirmation number
  2. 2File the copy of the completed voucher with corporate records
  3. 3Reconcile the payment against the corporation’s tax ledger
  4. 4Monitor the IRS account for any notices of underpayment
  5. 5Update the next quarter’s estimate based on actual results
  6. 6Store the payment proof for at least three years

Sources

  • SRCForm 5452 title and purposeIRS official form header
  • SRCQuarterly due datesIRS Estimated Tax Payment Schedule
  • SRCMailing addressInstructions section of Form 5452
  • SRCEFTPS optionForm 5452 instructions paragraph on electronic payment
  • SRCEdition datePDF file metadata showing October 2023 revision
  • SRCSignature requirementForm 5452 line for authorized officer
  • SRCNo filing feeIRS fee schedule reference
  • SRCPenalty riskGeneral IRS penalty guidance for underpayment

Common confusion points

Quarter vs. calendar month

The quarter refers to the IRS payment schedule, not the calendar quarter end

→ Double‑check the due‑date table

Check vs. EFTPS

Some users think a check can be sent electronically

→ Use EFTPS for electronic payments only

EIN vs. SSN

Corporations must use EIN, not personal SSN

→ Verify the EIN on prior filings

Form version

Older PDFs may have outdated addresses

→ Use the latest edition from IRS.gov

Amount rounding

Rounding up can cause overpayment

→ Ensure total annual payments do not exceed liability

Workflow map

Related forms and next steps

4 signals

Before

Form 1120 (Corporate Income Tax Return)

Current

5452

After

Form 1120‑X (Amended Corporate Return) if adjustments are needed

Often used with

EFTPS (Electronic Federal Tax Payment System)

⚠ If something goes wrong

  • Form 843 (Claim for Refund and Request for Abatement)

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Source transparency

Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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