If a Corporations estimated tax is more than $500, it must make quarterly payments based on the entire estimated amount.
Corporation Estimated Tax Payments are due by the 15th day of the third, sixth, ninth and 12th months of the tax year. Tax payments may be made electronically or by check using Form M18.
Per Minnesota State, "Form M18 are no longer mailed to corporations. If a corporation chooses to make payments by check, it will need to download an M18 payment voucher from the Minnesota website as shown below: Corporation Franchise Tax