Government Requirements Kit
Quarterly State Income Tax Payment for S Corp shareholders: PIT ES Go to topics
This form reports the same non-salary income as 1040ES. Each shareholder who receives non-salary income during the quarter should complete this form unless they have regular withholding on at least 90% of their total income.

S-corporation shareholders owe quarterly estimated tax payments on their share of the corporations' net income.

C-corporation shareholders only owe taxes if they received dividends during a quarter.

Forms to use PIT ES form
Instructions
Pay quarterly estimated tax online
How often? Quarterly payment requirement
Tax rates Tax rate tables

1.7-5.3% of S-corporation: each shareholder's portion of the corporation's net income or C-corporation: dividends received by each shareholder.
 
Search

Navigation

Taxes and required forms  see more