Question – Is an S corporation required to pay quarterly estimated tax?
Answer – 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:
- The tax on built-in gains,
- The excess net passive-income tax, and
- The investment credit recapture tax.
S Corporations and Estimate Tax Payments, What you need to Know