Is it possible that you'll have loss for the year?
The S corporation. itself, generally does not pay income tax, and so does not have to make estimated tax payments. You as a shareholder of an S corporation, however, do have an obligation to file estimated taxes with respect to your share of the profits
Because S-Corps don't pay income taxes, the shareholders DO ... You are required to make quarterly estimated tax payments if you expect to have more than $1,000 in tax liability in any year that is not covered by withholding.
Because shareholder-employees receive both wages and profits from the S-Corporation, there is a strong temptation to pay a lower salary and a higher profit distribution. Wages are subject to FICA payroll taxes. The S-Corporation will pay the employer's share of FICA taxes (7.65%), and the employee will pay the other share of FICA taxes (also 7.65%). Between the S-Corporation and the shareholder, wages are subject to a combined 15.3% payroll tax, plus the shareholder's income tax rate. Profit distributions, however, are not subject to FICA payroll taxes; they are subject only to the shareholder's income tax rate. So all things considered, the shareholder-employee will have a strong preference to pay herself a minimal salary and thereby increase the profit distribution. ... BUT
If there's no money coming to pay a salary WITH, and hence no profits to distribute, you are right ... no need to pay anything or file anything until you do your 1120-S at the end of the year and use the K-1 to carry any losses to your 1040
Let me know if you have questions