State
|
Filing Date:
S Corporation
|
Filing Date:
Corporations
|
Who must Make Estimated Tax Payment:
|
Estimated Tax Payment Dates
|
AL
|
15th day of the 3rd month following
the end of the S-corporation tax period.
Forms
|
15th day of the 3rd month following
the end of the corporation tax period.
Forms
|
If your tax liability is $500 or more you are required to
make estimated tax payments.
|
Apr 15: 1st
installment Jun 15:
2nd Installment Sep 15:
3rd Installment Dec 15:
4th installment
Forms
Payment
|
AK
|
No personal tax rate. S Corporations, LLC,s and
Partnerships hnave no tax requirement.
Forms
6000
6020
|
30 days after the federal return due date.
However, payment must be made on or before the
15th day of the third month after the close of the tax year
Forms
6000
6020
|
n/a
|
n/a
Forms
No eFile Payment system
|
AZ
|
15th
day of the third month following the close of the taxable
year.
Forms
120
|
15th day of the fourth month following the close of the
taxable year for regular ("C") corporations.
Forms
120
|
If
taxes
are estimated to be $1,000 or more.
|
Apr 15: 1st
installment Jun 15:
2nd Installment Sep 15:
3rd Installment Dec 15:
4th installment
Forms
Payment
Must eFile if estimated taxes for the prior year was $20,000
or more.
|
AR
|
15th day of the third month after the close of the
corporation’s tax year.
Forms
AR1100CT
|
15th day of the third month after the close of the
corporation’s tax year.
Forms
AR1100CT
|
Arkansas taxpayers are required to fi le an Estimated
Declaration when their liability exceeds $1,000.
|
15th
day
of the 4th, 6th, 9th and 12th
months of the tax year.
Forms
AR1100CT
eFile Payment
|
CA
|
15th
day of the 3rd month after the close of the taxable year.
Forms
540
|
15th
day of the 3rd month after the close of the taxable year
Forms
540
|
If
taxes
are estimated to be over $500
|
The 1st payment is due by the 15th day of the 4th,
6th, 9th, and 12th months respectively, of the taxable year.
Note:
Partnership & LLC income tax returns due Apr 15.
Forms
100-ES: Corporate Estimated Tax
100-S or 100-W: Fr4anchise or Income tax
eFile Paymenty
|
CO
|
3˝ months after the end of your tax year, or by April15,2014
for traditional calendar year filers.
Forms
eFile
|
3˝ months after the end of your tax year, or by April15,2014
for traditional calendar year filers.
Forms
eFile
|
If the corporation's Colorado tax liability for the tax year
will exceed $5,000.
|
Apr 15: 1st
installment Jun 15:
2nd Installment Sep 15:
3rd Installment Dec 15:
4th installment.
The payments will be due
for fiscal year filers on the 15th day of the fourth, sixth,
ninth and twelvth month of the tax year.
Forms
112: Corporate Income Tax
eFile Payment
|
CT
|
1st day of the fourth month following the close of each
taxable year of the entity (April 1 for calendar year
filers).
Forms
CT-1120
|
1st day of the fourth month following the close of each
taxable year of the entity (April 1 for calendar year
filers).
Forms
CT-1120
|
If
taxes are estimated to be $1,000 or
more
|
Apr 15: 1st
installment Jun 15:
2nd Installment Sep 15:
3rd Installment Dec 15:
4th installment
Forms
CT-1120: Corporate Business Tax
eFile Payment
|
DE
|
For
calendar
year taxpayer, on or before April 1 of the following year.
In the case of a fiscal year taxpayer, the return is due on
or before the first day of the fourth month following the
close of the fiscal year.
Forms
1100EZ
|
For
calendar
year taxpayer, on or before April 1 of the following year.
In the case of a fiscal year taxpayer, the return is due on
or before the first day of the fourth month following the
close of the fiscal year.
Forms
1100EZ
|
If you expect to owe $5,000 or more you have to pay
estimated taxes
|
Apr 15: 1st
installment Jun 15:
2nd Installment Sep 15:
3rd Installment Dec 15:
4th installment
Forms
1100EZ: Corporate Income Tax
eFile Payment
|
FL
|
No personal tax rate
|
Based on corporation tax year.
The 15th day following the due date.
Forms
F-1120
|
If taxes are estimated to be over $2,500
Only to required to file tax return if income is $20,000 or
more in the prior fiscal year.
|
Apr 15: 1st
installment Jun 15:
2nd Installment Sep 15:
3rd Installment Dec 15:
4th installment
Forms
F-1120: corporate Income/Franchise Tax
eFile Payment
|
GA
|
15th day of the 3rd month following the close of the taxable
year.
Forms
600
|
15th day of the 3rd month following the close of the taxable
year
Forms
600
|
If
estaimated net income is expected to
exceed $25,000.
|
15th day of the 4th, 6th, 9th
and 12th month of the taxable year
Forms
600: Corporate
Income Tax
eFile Payment
|
HI
|
20th day of the fourth month following the close of the tax
year.
Forms
N-30
|
20th day of the fourth month following the close of the tax
year.
Forms
N-30
|
If
taxes are expected to be $500 or more.
|
Apr 20: 1st
installment Jun 20:
2nd Installment Sep 20:
3rd Installment Jan 20:
4th installment
For fiscal year the 20th day of the 4th,
6th, and 9th months of the fiscal year
and on or before the 20th day of the 1st
month following the close of the fiscal year.
Forms
N-30: Corporate
Income Tax
eFile Payment
|
ID
|
15th day of the 4th month following the close of the tax
year
Forms
41
|
15th day of the 4th month following the close of the tax
year.
Forms
41
|
Estimated payments aren't required for the first year a
corporation is in Idaho. A corporation must make estimated
tax payments to Idaho if it's required to make federal
estimated payments and the Idaho tax liability is estimated
at $500 or more.
|
Due the
15th day of the 4th, 6th, 9th
and 12th month of the
of the tax year.
Forms
41: Corporate
Income Tax
eFile Payment
Must pay electronically if making of $100,000 or more.
|
IL
|
15th day of the 3rd month following
the close of the taxable year.
Forms
IL-1120
|
15th day of the 3rd month following
the close of the taxable year.
Forms
IL-1120
|
If tax liability is expected to be more than $400.
S Corporations are exempt.
|
Due the 15th day of the 4th, 6th,
9th and 12th month of the
of the tax year.
Forms
IL-1120:
Corporate Income Tax
eFile Payment
Must use electronic payment if annual tax liability is
$20,000 or more.
|
IN
|
15th day of the 4th month following the close of the tax
year.
Forms
IT-20
|
15th day of the 4th month following the close of the tax
year.
Forms
IT-20
|
No info available
|
Apr 20
Jun 20
Sep 20
Dec 15:
Forms
IT-20
ePay Payment
|
IA
|
the last day of the 4th month after the close of the tax
year.
Forms
IA 8453
IA 1120
|
the last day of the 4th month after the close of the tax
year.
Forms
IA 1120
IA 1120
|
Every corporation with $1,000 or more in tax due after
credits must file and pay
estimated tax.
|
The last day of the fourth month of the calendar or fiscal
year. The last
day of the sixth month of the calendar or fiscal year.
The last day of the ninth month of the calendar or
fiscal year.
The last day of the 12th month of the calendar or fiscal
year.
Forms
IA 8453-C
IA 8453-S
IA 1120
Payment
|
KS
|
15th
day of the 4th month following the end of the tax year.
Forms
K-120
|
15th day of the 4th month following the end of the tax year.
Forms
K-120
|
A
corporation
is required to make estimated tax payments for the taxable
year if its Kansas income tax liability can reasonably be
expected to exceed $500. A corporation is not required to
file a declaration of estimated tax in its first year of
existence in Kansas.
|
Corporate estimated tax vouchers are due on or before the
15th day of the fourth, sixth, ninth, and twelfth months of
the corporate taxable year
Forms
K-120
Payment
|
KY
|
15th
day of the 4th month following the end of the tax year.
Forms
740
|
15th
day of the 4th month following the end of the tax year.
Forms
720
|
If
taxes are estimated to be over $5,000.
|
Payment of estimated taxes are due based on when you make
your declaration.
Visit the Kentucky
website to learn more.
Forms
10A100
Payment
|
LA
|
1st day following last day of taxable year.
Forms
|
1st day following last day of taxable year.
Forms
|
If
taxes are estimated to be over $1,000
|
15th day of 4th, 6th, 9th, and 12th months of taxable year
Forms
R-6701 (CIT-624)
Payment
|
ME
|
15 Mar
Fiscal year taxpayers are required to file, with payment, on
or before the 15th day of the third month following the
close of the taxable year.
Forms
1120ME
|
15 Mar
Fiscal year taxpayers are required to file, with payment, on
or before the 15th day of the third month following the
close of the taxable year.
Forms
1120ME
|
If taxes are estimated to be more than $1,000
|
15th
day of the 4th, 6th, 9th and 12th months following the
beginning of the corporation’s fi scal year.
Forms
1120ME
Payment
|
MD
|
15th day of the third month following the close of the
taxable year or period, or by the original due date required
for filing the federal return.
Forms
500
|
15th day
of the third month following the close of the taxable year
or period, or by the original due date required for filing
the federal return.
Forms
500
|
if taxes are estimated to be in excess of $1,000 for the tax
year
|
15th day of the 4th, 6th, 9th
and 12th months
4 equal payments
Forms
500: Income Tax
500D: Estimated Tax
Payment
|
MA
|
15th day
of the fourth month following the close of the taxable year.
Forms
355
|
15th day
of the fourth month following the close of the taxable year.
Forms
355
|
If state taxs are estimated to be over $400
Massachusetts corporate income tax is called the Excise tax
which is based on net worth and income.
|
15th
day of
the 4th, 6th, 9th months
and 15 January of the following year.
Forms
355:
Escise/Income tax
Payment
|
MI
|
The last day of the 4th month after tax year end with
payment of final liability.
Forms
4913
|
The
last day of the 4th month after tax year end with payment of
final liability.
Forms
4913
|
If state taxs
are estimated to be over $800
|
Apr 15: 1st
installment Jul 15:
2nd Installment Oct 15:
3rd Installment
Jan 15: 4th
installment
Fiscal Year Filers: Return and payment due the 15th day of
the first month after each quarter
Forms
4913: Income Tax
Paymnent
|
MN
|
By the due
date for filing your federal return. Generally, this is
March 15 of the following year or, if you file on a fiscal
year basis, the 15th day of the third month following your
tax year.
Forms
M4
|
Due on the
same date as your federal Corporation Tax Return. Generally,
this is the 15th day of the third month following the tax
year.
Forms
M4
|
If state
taxes are estimated to be $500 or more
Franchise tax
replaces the Income tax. Only
C corporations pay the franchise tax in addition to a
minimum fee.
The minimum fee is based on the value of property, payroll
and sales.
|
Corporation:
Quarterly installments are due by the 15th day of the third,
sixth, ninth and 12th months of your tax year.
S-Corporation:
Quarterly installments are due by the 15th day of the
fourth, sixth and ninth months of the tax year and the first
month following the end of the tax year.
Forms
1120-W: Estimated Tax
Payment
ePay requried if taxes are more than $10,000
|
MS
|
15th
day of
the 4th month following the taxable year.
Forms
83-105
|
15th
day of
the 3rd month following the close of the taxable
year.
Forms
83-105
|
If
state taxes are estimated to be $200 or
more
|
Payments are made monthly or quarterly.
Forms
83300: Estimated Income Tax
Payment
|
MO
|
15th day of the 4th
month following the end of the taxable year.
Forms
MO-1120
|
15th day of the 4th
month following the end of the taxable year.
Forms
MO-1120
|
If taxes are estimated to be $500 or more
|
April 15, June 15, September 15, and January 15
reference
Forms
MO-1120ES
Payment
|
MT
|
15 Apr
Forms
CLT-4
|
The C-corporation income tax return is due on the 15th day
of the 5th month following the end of the corporation's
taxable year.
Forms
CLT-4
|
If taxes are estimated to be
$5,000 or more
|
15th day of the 4th, 6th, 9th and 12th months of their tax
year.
Forms
CLT-4
Payment
|
NE
|
15th day of the third month following the close of the
taxable year.
Forms 1120N
|
15th day of the third month following the close of the
taxable year
Forms 1120N
|
If
taxes are estimated to be $400 or more
|
Apr 15: 1st
installment Jul 15:
2nd Installment Oct 15:
3rd Installment
Jan 15: 4th
Forms 1120N-ES
ePay
|
NV
|
No personal tax rate
|
No corproate tax
|
|
|
NH
|
15th day of the 3rd month following the end of the taxable
period.
Proprietorship, partnership and fiduciary returns are due on
the 15th day of the 4th month following the end of the
taxable period.
Forms
|
15th day of the 3rd month following the end of the taxable
period.
Forms
|
If taxes are estimated to be over $200.
Organizations with $50,000 or less of gross receipts from
all their activities are not required to file a return.
No withholding requirement
|
15th day of the 4th, 6th, 9th & 12th month of the taxable
period
Forms
NH-1065-ES
NH-1120-ES
Payment
|
NJ
|
A tax return must be filed for each fiscal year, or part
thereof, beginning on the date the corporation acquired a
taxable status.
Forms
BET
|
A tax return must be filed for each fiscal year, or part
thereof, beginning on the date the corporation acquired a
taxable status.
Forms
BET
|
If gross receipts are estimated to be over $50,000.000
|
4th
month
6th
month
9th
month
12th month
Forms
NJ-1040-ES
Payment
|
NM
|
15th day of the third month following the close
of the tax year.
Forms
CIT-1
|
15th day of the third month following the close
of the tax year.
Forms
CIT-1
|
If taxes are estimated to be over $5,000
|
15th day
of the fourth, sixth, ninth, and twelfth months of the
corporation's tax year.
Forms
CIT-ES
ePay
|
NY
|
15 Mar – Calendar year
Within 2 ˝ months after end of reporting period – Fiscal
year
Forms CT-3
|
15 Mar – Calendar year
Within 2 ˝ months after end of reporting period – Fiscal
year.
Forms CT-3
|
If franchise taxes are estimated to be over $1,000
|
15 Mar – Calendar year
Within 2 ˝ months after end of reporting period – Fiscal
year
Forms
CT-400
ePay
|
NC
|
15th day of the third month following the close of the
income year.
Forms
CD-401
|
15th day of the third month following the close of the
income year.
Forms
CD-405
|
If taxes are estimated to be over $500
|
15th day of the 4th, 6th, 9th and 12th months of the taxable
year
Forms
CD-429
ePay
|
ND
|
15th day of the fourth month following the close of the tax
year.
Forms
Form 40
|
15th day of the fourth month following the close of the tax
year.
Forms
Form 40
|
If
taxes are estimated to be over $5,000
and the previous year’s liability was greater than $5,000
|
Apr 15:
1st
installment Jun 15:
2nd Installment Sep 15:
3rd Installment
Jan 15: 4th
No Forms. Must
pay and file electronically.
Payment
|
OH
|
10 May
Forms
CAT-1
|
must file
quarterly:
May 10, Aug 10, Nov 10 & Feb 10.
10 May for annual tax payers.
Forms
CAT-1
|
If gross receipts are expected to exceed $150,000.
Businesses that make less than $150,000 don’t have to pay
this tax
Ohio’s corporate income tax is called the Commercial
Activity Tax (CAT)
|
May 10:
1st quarter
Aug 10: 2nd quarter
Nov 10: 3rd quarter
Feb 10: 4th quarter
No Forms. Must file & pay online..
Payment
|
OK
|
15th day of
the third month following the close of the taxable year.
Forms
512
|
15th day of
the third month following the close of the taxable year.
Forms
512
|
If
taxes are estimated to be above $500
|
on or before the 15th day of
the fourth month of the taxable year;
on or before the 15th day of
the sixth month of the taxable year;
on or before the 15th day of
the ninth month of the taxable year;
on or before the 15th day of
the first month
of the succeeding taxable year
Forms
OW-8-ESC
Payment
|
OR
|
15 Apr
Returns for fiscal year filers are due the 15th day of the
month following the due date of your federal corporation
return.
Forms
240
|
15 Apr
Returns for fiscal year filers are due the 15th day of the
month following the due date of your federal corporation
return.
Forms
240
|
If
taxes are estimated to be above $500
All corporation must pay the Excise tax instead of the
Income tax.
|
1st: 15th day of the 4th month of the corporation's tax year
2nd: 15th day of the 6th month of the corporation's tax
year 3rd: 15th day of the 9th month of the corporation's
tax year 4th: 15th day of the 12th month of the
corporation's tax year
Forms
40-V
Payment
|
PA
|
15 Apr
of the year following the tax year for which the report is
submitted for calendar year reporting corporations, or 30
days after the federal due date for corporations reporting
to the Federal Government on a fiscal year basis.
Forms
rct-101
|
15
April of the year following the tax year for which the
report is submitted for calendar year reporting
corporations, or 30 days after the federal due date for
corporations reporting to the Federal Government on a fiscal
year basis.
Forms
rct-101
|
No minimum
amount established.
Determine the minimum amount you must pay by
multiplying your prior year's income by the current tax rate
and divide that amount by four.
|
March 15th, June 15th, September 15th and December 15th for
calendar year filers or the 15th day of the 3rd, 6th, 9th
and 12th months of the taxpayer's taxable year for fiscal
filers.
Forms
PA_8453-C
Payment
Must use epayment if payments are $1,000 or more.
|
RI
|
15th day of the third month following the close of the
taxable year.
Forms
1065
1120(S)
|
15th day of the third month following the close of the
taxable year.
Forms
1120
|
If
taxes are estimated to be above $500
|
13th day of the 4th month
13th day of the 6th month
13th day of the 10th month
31st day of the 12th month
Forms
TX-17
Payment
|
SC
|
Returns are due at the same time as federal returns.
15th day of the 3rd month after
close of tax year.
Forms
SC 1120S
|
Returns are due at the same time as federal returns.
15th day of the 3rd month after
close of tax year.
Forms
SC 1120
|
If
taxes are estimated to be above $100
|
Estimated tax payment amounts and due dates are determined
using federal rules.
15th day of the 4th, 6th,
9th and 12th months.
Forms
SC- 1120 CDP
Payment
|
SD
|
No personal tax rate
|
No Corporate tax
|
|
|
TN
|
15th day of the fourth month following the end of the
taxpayer's fiscal/federal tax year.
File online
|
15th day of the fourth month following the end of the
taxpayer's fiscal/federal tax year.
File online
|
If
taxes are estimated to be above $5,000
|
15th day of the fourth, sixth, and ninth months of the
current tax year and the first month of the next
tax year.
Payment
All business tax must be paid electronically.
|
TX
|
No personal tax rate
|
No Corporate Tax
|
|
|
UT
|
15th day of the fourth month following the close of the
taxable year.
Forms
TC-20
|
15th day of the fourth month following the close of the
taxable year.
Forms
TC-20
|
If
taxes are estimated to be above $3,000
or had a tax liability of $3,000 in the previous year
|
15th day of the 4th, 6th, 9th and 12th months of the
corporation’s taxable year.
1st
quarter: 22.5%
2nd
quarter: 45.0%
3rd
quarter: 67.5%
4th
quarter: 90.0%
Payment
All payments are made electronically.
|
VT
|
17th day of the 3rd month after the
end of the calendar year.
15th day of the 3rd month after the
end of the tax year for fiscal year.
S-Corp, Partnerships & LLC’s pay the Business Entity/Income
Tax
Forms
BI-472
CO-411
|
17th day of the 3rd month after the
end of the calendar year.
15th day of the 3rd
month after the end of the tax year
C-Corp pay the Corporate income Tax.
Forms
CO-411
|
Minimum estimated tax is $250
|
15th day of the 4th, 6th and 9th months of the tax year and
the 1st month of the subsequent year.
For calendar year entities, these dates are
normally April 15th, June 15th, September 15th, and January
15th
Forms
CO-414
Payment
Must file electronically if more than 25 employees.
|
VA
|
15th day of the fourth month following the close of their
taxable year.
Forms
500
|
15th day of the fourth month following the close of their
taxable year.
Forms
500
|
If taxes are estimated to be above $1,000
|
15th day of the 4th, 6th,
9th and 12th months of the tax year.
Payment
All payments must be made electronically.
|
WA
|
No personal tax rate
|
No Corporate tax
|
|
|
WV
|
15th day of the fourth, sixth, ninth, and twelfth
months of your taxable year.
If your short taxable year is less than four months long,
there are no requirements to make estimated payments of your
liability.
Forms
CNF120T
|
15th day of the fourth, sixth, ninth, and twelfth
months of your taxable year.
If your short taxable year is less than four months long,
there are no requirements to make estimated payments of your
liability.
Forms
CNF120T
|
If taxes are estimated to be above $10,000
|
Forms
WV120V
Payment
|
WI
|
15th day of the 3rd month following the close of its taxable
year.
Returns for short taxable years (periods of less than 12
months) are due on or before the federal due date.
Forms
Form 5
|
15th day of the 3rd month following the close of its taxable
year.
Returns for short taxable years (periods of less than 12
months) are due on or before the federal due date.
Forms
Form 5
|
If
taxes are estimated to be above $500
|
April 15, 2013, June 17, 2013, September 16, 2013, and
January 16, 2014.
Forms
4-ES
Payment
|
WY
|
No personal tax rate
|
No Corporate Tax
|
|
|