No, the LLC does not have to file or pay quarterly taxes, but your wife as a self-employed individual will need to file an pay quarterly taxes. An LLC has no tax liability (other than employee taxes which you state there are none). All income flows through to each partner and is taxed at their individual rates. One of the easiest ways to do this is to go to pay.gov, create an account and then make a payment based on the income she received during that quarter.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
