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Businesses

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

Answer:   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:

  • The tax on certain capital gains,
  • The tax on built-in gains,
  • The excess net passive income tax, and
  • The investment recapture tax.

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
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224


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