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Question: How do partnerships file and pay quarterly estimated tax payments?


  • Partnerships file Form 1065, U.S. Return of Partnership Income, to report income and expenses.
  • A partnership doesn't pay tax on its income, instead, it "passes through" any profits or losses to its partners. Generally, the partnership must prepare and give partners a copy of Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.
  • The partners report the information from the K-1 on their own returns and pay any taxes due, including estimated taxes.

How Partners Pay Estimated Tax

Because partners aren't employees of the partnership, partnerships don't withhold tax from their distributions to pay the partners' income and self-employment taxes shown on their Forms 1040, U.S. Individual Income Tax Return. The partners may need to pay estimated tax payments using Form 1040-ES, Estimated Tax for Individuals.

As a partner, you can pay the estimated tax by:

See Payments for more information.

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
1111 Constitution Avenue NW
Washington, DC 20224