A blended tax rate may be applicable for fiscal year filers that do not use a calendar year-end for tax reporting purposes or if there are different rates during the calendar year.
Beginning in 2018, you may pay federal income tax using what is called a blended tax rate. This is the proportional tax amount based on the number of days in the taxable year when the different rates were in effect
IRS has a description of the blended tax rate that generally applies to corporate returns. Please click this link for more information. Definition of blended tax rate
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