질문 Is an S corporation required to pay quarterly estimated tax? 대답 Sometimes, an S corporation must make estimated tax payments. Generally, an S corporation must make installment payments of estimated tax for the following taxes if the total of these taxes is $500 or more: Tax on built-in gains, Excess net passive income tax, Investment credit recapture tax. 추가 정보 Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation, see topic Estimated Tax Payments 범주 Estimated tax 하위범주 Businesses
