N-2024-33: Relief from Certain Additions to Tax for Corporation?s Underpayment of Estimated Income Tax under Section 6655

Notice 2024-33 provides limited relief to CAMT taxpayers from the addition to tax under ??6655 of the Internal Revenue Code (Code) for failure to pay estimated income tax with respect to its CAMT liability under ??55 of the Code for the 2024 first quarterly installment of estimated income tax due on or before April 15, 2024 (or on or before May 15, 2024, for taxpayers with taxable years beginning in February 2024).

Notice 2024-33 will be in IRB:? 2024-18, dated 04/29/2024.

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