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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: 12/21/2012

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:

Rev. date: 12/21/2012

How do partnerships file and pay quarterly estimated tax payments?

 How 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 (PDF).  The partners may need to pay estimated tax payments using Form 1040-ES (PDF).
There are five ways to pay estimated tax: