Per IRS Instructions for Form 1120-W Estimated Tax for Corporations, on page 1:
Who Must Make Estimated Tax Payments
For C corporations, per IRS Instructions for Form 1120 U.S. Corporation Income Tax Return, on page 4:
Estimated Tax Payments
Generally, the following rules apply to the corporation's payments of estimated tax.
On page 5:
To set up estimated tax payments in the TaxAct 1120 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).
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.