Business & farm

If you have an LLC with an election to be treated as an S corporation, then that entity is a pass-through to the shareholders (who receive a K-1 (1120-S); the S corporation does not pay federal income tax except in unusual circumstances.

 

As a result, the shareholders may need to pay estimated taxes and can do so by printing and mailing Form 1040-ES or using one of the payment sites run by the IRS.

 

See https://www.eftps.com/eftps (requires registration)

 

See https://www.irs.gov/payments

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