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Are S corporations required to file estimated payments?

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

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

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