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Government Requirements
1-ES Estimated Quarterly Income Tax Go to topics
 
Forms to use 1-ES
Instructions

 
How often?   Quarterly payment requirement
 
Tax rates  4.6% to 6.75% of the business's net taxable income.

Note: You should NOT be deducting payroll taxes (income tax, unemployment insurance, etc.) on any money that you take from the business as a business expense.