I have a S Corp where I am the only shareholder and employee. I usually do payroll once per year - at the end of the year - during which I pay myself a salary for the whole year (pay period of Jan. 1st to Dec. 31st).

In addition to the salary I give myself, I also recognize flow through income from the S Corp.

In this situation, does it matter whether if I make my quarterly estimated tax payments throughout the calendar year (ie. once every 3 months) or whether I make one large estimated tax payment at the end of the year? Is there a penalty or any disadvantage of making one payment at the end of the year?

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    Since this is a pass through, when or how you do payroll to yourself is irrelevant. You're just moving money from one pocket to another. What matters is when you (including the corp) earned (or received) income and when you incurred (or paid) expenses. – David Schwartz May 23 '18 at 20:26
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    @DavidSchwartz - I think what matters more is how much tax you will owe this year compared to last year. If more this year than last year, then you may need to make estimated payments, unless all of your income happens to occur in the final quarter. – TTT May 24 '18 at 4:44

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