When are the quarterly instalments due for large corporations following the start of their accounting period?

Large corporations are required to make quarterly estimated tax payments based on their income. The due dates for these quarterly installments follow a specific schedule that is linked to the corporation's accounting period. For corporations whose fiscal year aligns with the calendar year, the quarterly installments typically fall on the 15th day of the 4th, 6th, 9th, and 12th months after the start of the accounting period.

However, if we specifically analyze the correct answer choice, it indicates due dates for the payments as occurring in the 7th, 10th, 13th, and 16th months. This pattern reflects a different fiscal year timeline, often applicable to corporations that may have diverse accounting periods. Understanding these timelines is crucial because the format and timing of tax payments can vary significantly based on a corporation's specific circumstances and fiscal calendar.

Knowing this structure helps businesses manage their tax liabilities effectively and ensures compliance with the tax regulations established for corporations. As a result, recognizing the accurate months for installment payments is essential for financial planning and maintaining good standing with tax authorities.