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IRS.gov Website

Frequently Asked Tax Questions

Estimated Tax - Businesses

  1. Is an S-Corporation required to pay quarterly estimated tax?
  2. How do partnerships file and pay quarterly estimated tax payments?

Rev. date: 08/21/2012

Is an S-Corporation required to pay quarterly estimated tax?

Rarely does an S corporation make estimated tax payments.
An S Corporation must make installment payments of estimated tax if the total of these taxes is $500 or more:

Rev. date: 08/04/2012

How do partnerships file and pay quarterly estimated tax payments?


 How To Pay Estimated Tax
There are five ways to pay estimated tax:

Because partners are not employees of the partnership, no withholding is taken out of their distributions to pay the income and self-employment taxes on their Forms 1040.  The partners may need to pay estimated tax payments using Form 1040-ES.