Government Requirements Kit CIT-ES Corporation Estimated Income Tax Payment Go to topics C corporations use form CIT-ES to pay quarterly estimated tax. S corporations only use this form if they have capital gains or passive income that they are declaring on their 1120 federal form.   Forms to use CIT-ES Corporation Estimated Income Tax Payment How often? Quarterly payment requirement Tax rates 4.8% to 7.6% of the corporation's net income     Tools Home Ver en español Search Navigation Back to Main Menu Live Help Everything Local! Business Planning and Assistance Funding Business Location and Tax Incentives Business Formation Government Requirements Employer Assistance Business and Employee Training Business Books Taking your Business to the Next Step Think Global (International trade) Marketing and Selling Selling to the Government Green Business Practices You May Need to Know Tools for Tough Economic Times Disaster Planning and Recovery Starting a Business Manufacturing Networking Resources for Veterans Youth in Business Restaurants/Hospitality Business of Art Retail Health Industry Food Industry Biotechnology Green Technology Taxes and required forms  see more Select one Start-up forms All about taxes Paying yourself Quarterly requirements Annual forms Your business legal type Sole proprietor Partnership Limited liability company Corporation Employer requirements includes independent contractor requirements Shortcut to business license and local requirements Free tax workshops National Compliance Assistance Centers for environmental compliance Is your commercial truck or van regulated by the DOT? IRS Small Business & Self-Employment Tax Center IRS tax workshops in New Mexico IRS Taxpayer Advocate Annual report scams Free tax seminars for new businesses and new employers (in Albuquerque)