My brother and I have just started our small business partnership this year. We need to make our estimated taxes payment for the quarter. I know that partnership taxes pass through to the partners but I am confused on the estimated tax payments. Are they made by each of the partners each quarter for their portion of the taxes due? Does the IRS send some kind of document back during back season to each of us stating what estimated taxes have already been paid or do we need to keep close records on each payment?