Can small C-Corporations file taxes yearly or do they have to file quarterly?

Especially if they have not really any income yet

Can small C-Corporations file taxes yearly or do they have to file quarterly?
The previous poster seems to have C corporations confused with S corporations. C corporations do not pass through income/loss to shareholders like S corporations do.





Income tax returns are filed annually. If you do not have a tax liability, you do not need to make quarterly estimated payments. Having said that, you may need to make a payment to the state - many have a minimum tax or franchise fee that's usually paid on the 1st quarter estimate.
Reply:They file an informational return. The profits are passed through to the holders of the stock. The C corp is there to limit personal liability for small companies