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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: 12/18/2014

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: 01/21/2015

How do partnerships file and pay quarterly estimated tax payments?

How Partners Pay Estimated Tax
Because partners are not employees of the partnership, partnerships do not withhold tax from their distributions to pay the partners’ income and self-employment taxes on their Forms 1040 (.pdf), U.S. Individual Income Tax Return. The partners may need to pay estimated tax payments using Form 1040-ES (.pdf), Estimated Tax for Individuals.

Partners pay estimated tax: