Is an S-Corporation Required to Pay Quarterly Estimated Tax?
Generally, the corporation must make estimated tax payments for the following taxes if the total of these taxes is more than an amount specified by law:
1. the tax on certain capital gains,
2. the tax on built-in gains,
3. the excess net passive income tax, and
4. the investment credit recapture tax.
For more information regarding estimated tax, refer to Form 1120S Instructions, U.S. Income Tax Return for an S Corporation, under topicEstimated Tax Payments, and Publication 542, Corporations, under topic Paying and Filing Income Taxes.
References:
- Publication 542, Corporations
- Form 1120S Instructions
Source: http://www.irs.gov
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