California Business Portal

Are S Corporations required to file estimated payments?

Yes, the Franchise Tax Board requires S Corporations to make estimated payments. The first estimate is due on the 15th day of the 4th month of the S Corporation's tax year.

S Corporations Estimated Payments:                                                                                  
  • If the S Corporation's taxable year starts January 1st, then the first estimate payment is due April 15th.
  • The second estimate is due on the 15th day of the 6th month.
  • The third estimate is due on the 15th day of the 9th month.
  • The fourth estimate is due on the 15th day of the 12th month.

Use Corporation Estimated Tax Form 100-ES. Certain S Corporations are required to pay their estimated taxes by Electronic Funds Transfer.

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