There are four types of tax payments an S corporation can make — extension, estimated tax, tax return and amended return payments.
If you’re paying by check, send a completed Form M72 with your payment.
For additional information, see the S Corporation Estimated Tax instructions.
Payments 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.
If the due date lands on a weekend or legal holiday, payments electronically made or postmarked the next business day are considered timely.
(See Payment Options above.) Note: If you’re currently paying electronically using the ACH credit method, continue to call your bank as usual.
If you wish to make payments using the ACH credit method, instructions are available on our website at