If you are not required to pay electronically, you may pay by check. See Electronic Payment Requirements to determine whether you are required to pay electronically.
Please complete the voucher that applies to the type of payment you are making and mail it with your check. There are four payment vouchers:
Your tax is due by the regular due date
, even if you are filing under an extension. Any tax not paid by the regular due date is subject to penalties and interest.
If you are filing after the regular due date, you can avoid penalties and interest by making an extension payment on or before the regular due date. If you’re not required to pay electronically, you may pay by check and send a completed Form PV80 along with your payment.
A corporation with an estimated tax of more than $500 must make quarterly payments
Payments are due by the 15th day of the third, sixth, ninth and 12th months of the tax year. See more about estimated payments
If you’re paying by check, send a completed Form M18 with your payment.
Tax return payment
If your Corporation Franchise Tax Return (Form M4) shows an amount due, you must make a tax return payment. If you’re not required to pay electronically, you may pay by check and send a completed Form PV41 along with your payment.
Amended return payment
If you are filing an Amended Corporation Franchise Tax Return/Claim for Refund (Form M4X) and have an amount due, you must make an amended return payment. If you are paying by check, you must complete Form PV64 and mail it with your Form M4X and check.