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.
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