Generally, the corporation must make estimated tax payments for the following taxes if the total of these taxes is more than an amount specified by law:

1. the tax on certain capital gains,
2. the tax on built-in gains,
3. the excess net passive income tax, and
4. the investment credit recapture tax.

For more information regarding estimated tax, refer to Form 1120S Instructions, U.S. Income Tax Return for an S Corporation, under topic Estimated Tax Payments, and Publication 542, Corporations, under topic Paying and Filing Income Taxes.

References:

• Publication 542, Corporations
• Form 1120S Instructions

Source: www.irs.gov