Are S corporations required to file estimated payments?

Yes, we require S corporations to make estimate payments. The first estimate is due on the 15^th day of the 4^th month of the S corporation's tax year. For example, if the S corporation's taxable year starts January 1^st, then the first estimate payment is due April 15^th.

• The second estimate is due on the 15^th day of the 6^th month.
• The third estimate is due on the 15^th day of the 9^th month.
• The fourth estimate is due on the 15^th day of the 12^th month.

Use Corporation Estimated Tax form 100-ES. Certain S corporations are required to pay their estimated taxes by EFT.