tax payments for small businesses (a) Timing and amount of required installments (1) In general In the case of any taxable year beginning in 2020, with respect to a qualified individual, notwithstanding section 6654(c) and section 6654(d)(1)(A) of the Internal Revenue Code of 1986— (A) there shall be 2 required installments (within the meaning of section 6654 of such Code) for the taxable year