Quarterly estimated tax is paid toward your individual income tax and, therefore, a personal expense. We recommend paying these from a personal bank account or card. Quarterly tax estimates are a personal expense and should be paid from a personal bank account for both Sole Proprietors and S Corporations.
As an S Corporation, depending on your location, you may be subject to franchise or excise taxes for more, please see: Quarterly tax estimates for S Corporations.
If this is not possible, you can take an Owner's Draw or Owner's Distribution from the business to pay these taxes and transfer funds to your personal bank account. This helps ensure that the funds are correctly recorded as owners’ distributions in your books and aren’t incorrectly categorized as a business expense.