Obligare / Federal / Corporate estimated tax payment
Federal · Estimated tax worksheet in the Form 1120 instructions, paid through EFTPS

Corporate estimated tax payment

Pay the quarterly installment through EFTPS if the corporation expects to owe $500 or more for the year.

When
On the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year).
Agency
IRS
Form
Estimated tax worksheet in the Form 1120 instructions, paid through EFTPS
Applies to
C corporations in the United States.
If missed
An underpayment penalty computed on Form 2220, charged as interest for each day the installment is short
Source
www.irs.gov, read October 22, 2026
J
Jay explains

A C corporation that expects to owe $500 or more pays its income tax in four installments during the year, on the 15th day of the fourth, sixth, ninth and twelfth months of its fiscal year. For a calendar year that is April 15, June 15, September 15 and December 15; a June 30 fiscal year pays October 15, December 15, March 15 and June 15. The dates here follow the fiscal year you gave.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

Also in the federal calendar

Federal corporate income tax returnFederal S corporation returnFederal partnership returnBusiness income on the owner's personal returnNonresident owner's US return, if one is owedAnnual electronic notice for small exempt organizationsShort annual return of an exempt organizationAnnual return of an exempt organizationAnnual return of a private foundationExempt organization business income tax returnWritten acknowledgments to donorsOwners' estimated tax payments

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An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
Needed for states that key filings to the anniversary of formation.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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