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Businesses

Question: Is an S corporation required to pay quarterly estimated tax?

Answer:

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.

Additional Information:


Category: Estimated Tax
Subcategory: Businesses

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224