Per the IRS Instructions for Form 1120-W Estimated Tax for Corporations, page 1:Who Must Make Estimated Tax Payments
For C corporations, per the IRS instructions for Form 1120 U.S. Income Tax Return for an C Corporation, page 5:
Estimated Tax Payments
Generally, the following rules apply to the corporation's payments of estimated tax.
If you have determined for your situation you need to set up estimated tax payments, follow the steps below to enter the information in the TaxAct program:
Once you have completed that section of the Q&A, you can e-file them with your return or you may set up payments through the IRS Electronic Federal Tax Payment System (EFTPS).