Are partnerships required to make estimated payments?

Partnerships are not required to make estimated income tax payments towards their annual tax liability. However, you may make voluntary prepayments of your own tax liability as well as pass-through withholding on behalf of your partners using Form IL-1065-V. See Appendix B in the instructions for Form IL-1065 for more information.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.