Corporations must generally make estimated tax payments if they expect their estimate tax to be $500 or more. First installment payment of your 2021 estimated taxes is due by April 18th, 2022. A worksheet, Form 1120-W is available to help you estimate your tax for the year.
Some corporations are required to electronically deposit taxes, this includes estimated tax payments. You can make electronic funds transfer by using the Electronic Federal Tax Payment System (EFTPS). However, if the corporation does not have an EFTPS account with the IRS, you can arrange payments through a third-party provider.