Question: Is an S corporation required to pay quarterly estimated tax?
Sometimes an S corporation must make estimated tax payments.
An S corporation must make installment payments of estimated tax if the total of the following taxes is $500 or more:
- The tax on built-in gains,
- The excess net passive-income tax, and
- The investment credit recapture tax.
- Publication 542, Corporations, see topic Filing and Paying Income Taxes
- Instructions for Form 1120S (.pdf), U.S. Income Tax Return for an S Corporation, see topic Estimated Tax Payments
Category: Estimated Tax