As your business grows, keeping up with state tax obligations becomes just as important as managing your federal filings. If you’ve elected S Corp status, your business may be responsible for certain state-level taxes that exist separately from your personal income tax.
S Corps are generally treated as pass-through entities, meaning profits and losses flow directly to you through your K-1 rather than being taxed at the federal business level. However, many states still impose entity-level taxes, minimum fees, or required payments that your business must handle throughout the year.
This guide walks you through how to submit business tax payments for each state where your S Corp has a filing requirement, so you can stay in good standing and avoid unnecessary penalties. Each state portal is nuanced and can change without notice. If you're unable to complete your payment online, please contact your state.
State Payment Quick Links
Click your state below to jump to the specific payment instructions and links:
- Alabama | California | Connecticut | DC | Delaware | Georgia
- Illinois | Kentucky | Louisiana | Massachusetts | Missouri |
- New Hampshire | New Jersey | New Mexico
- New York | New York City | North Carolina | Oregon |
- Rhode Island | South Carolina | Tennessee | Vermont
How to Make Your Business Tax Payments
Alabama
- Click here to make your Alabama business tax payment.
- Click on “Create a My Alabama Taxes account” if you do not have an account, or
- Click here to “Make a Payment” without a business account.
- Select the “Tax Period.”
- Select the “Tax Type” (e.g., Business Privilege Tax or Pass-Through Entity Tax).
- Enter the payment amount.
- Please note that you will have to enter your business bank account and routing number to make payment.
- Review the information for accuracy then select “Submit.”
- Once you receive confirmation the payment was made, please upload it to your Collective dashboard here.
California
- Note: First year S Corp filers will need to mail your payment with the current tax-year voucher. When setting up your business FTB account you will need a PIN mailed to you to complete the setup.
- Click here to access FTB Web Pay for Businesses.
- Select "Corporation Taxes" for the entity type.
- Enter your 7-digit California Entity ID and FEIN.
- Select the payment type (e.g., Original Return Payment for Form 100S or PTE Tax).
- Enter the payment amount and your bank account details.
- Review and select "Submit."
- Once you receive confirmation the payment was made, please upload it to your Collective dashboard here.
Connecticut
- Click here to learn how to create an account and make your payment within your MyconneCT account.
- Click here to begin the process of making your CT Business Tax payment with your Letter ID.
- Scroll down to click on “Make a Bill Payment.”
- Select "Business" for the taxpayer type.
- Select the “Tax Period.”
- Select the “Tax Type” to be (e.g., Business Entity Tax or Pass-Through Entity Tax).
- Choose a form of payment (ACH payment recommended).
-
Enter payment information.
- Please note that CT uses outside third-parties to complete transactions resulting in a percentage fee for credit card transactions.
- Review and select “Submit.”
- Once you receive confirmation the payment was made, please upload it to your Collective dashboard here.
DC
- Click here to log in to MyTax DC.
- Locate your business tax account under the "Summary" tab.
- Click the “Make a Payment” hyperlink.
- Select the "Payment Type" (e.g., Return Payment or Franchise Tax) and the "Tax Period Ending."
- Enter your bank account and routing number.
- Review the information and select “Submit.”
- Once you receive confirmation the payment was made, please upload it to your Collective dashboard here.
Delaware
- Click here to access the Delaware Taxpayer Portal. Use the “Register Now” button to setup a business tax account if you do not already have one setup.
- From the “Transactions” header, select “Make a Payment.”
- Select “Account Payment.”
- Ensure you select the proper Tax Account and Account ID for your business.
- Enter the payment amount and select your payment method (ACH).
- Review the details and select “Confirm” to submit.
- Once you receive confirmation the payment was made, please upload it to your Collective dashboard here.
Georgia
- Click here to sign in to the Georgia Tax Center.
- Under “Tasks,” click on “Make a Quick Payment”.
- Select “Business” as the customer type.
- Select the appropriate Account Type (e.g., Corporate Income Tax).
- If you do not have a payment number, select “No,” and enter your Federal EIN.
- Enter your name, phone number, filing frequency (e.g, Corporate Annual), and filing period.
- Enter the payment amount and your business bank details.
- Review the information and select “Submit”.
- Once you receive confirmation the payment was made, please upload it to your Collective dashboard here.
Illinois
- Making the Illinois Replacement Tax Payment provides more detail (estimated payments), or follow the steps below.
- Click here to sign in to MyTax Illinois.
- Locate your “Business Income Tax” account and select “Make a Payment”.
- Choose the appropriate tax period.
- Click “Add Payment” for voucher type to IL-1120-ST.
- Add the payment date and amount, and confirm, then click “Submit
- Enter your account log in credentials to complete the payment process.
- Once you receive confirmation the payment was made, please upload it to your Collective dashboard here.
Kentucky
- Click here to log in to myTaxes KY.
- Click “Transactions” and then “Make a Payment.”
- Select the “Tax Type” (e.g., Corporation Income/LLET).
- Select the “Tax Period.”
- Enter the payment amount and your banking information.
- Review the accuracy and select “Confirm” to submit.
- Once you receive confirmation the payment was made, please upload it to your Collective dashboard here.
Louisiana
- Click here to log in to LaTAP.
- Locate the specific filing period and click the “Pay Now” link.
- Select the “Tax Type” (e.g., Corporate Income and Franchise Tax).
- Enter the payment effective date and the amount.
- Select your bank source and press the "Submit" button.
- Verify the payment by entering your password.
- Once you receive confirmation the payment was made, please upload it to your Collective dashboard here.
Remaining state instructions coming soon.
Disclaimer: The information contained in this document is provided for informational purposes only and should not be construed as financial or tax advice. It is not intended to be a substitute for obtaining accounting or other financial advice from an appropriate financial adviser or for the purpose of avoiding U.S. Federal, state or local tax payments and penalties.