Am I required to make Quarterly Estimated Income Tax Payments?

First, know that Quarterly Estimated Income Tax Payments are pre-payments of personal income tax.
S-Corps do not pay income tax...people do!

Are you required to make estimated tax personal income tax payments?
The IRS wants your income tax to be paid during the quarter in which your income was earned
(and they are stepping up their enforcement of this in 2023).

When you are a W-2 Employee receiving payroll (such as an S-Corp owner/employee) some of your wages should be "withheld" for income taxes. "Wage withholding" tax will then be sent to the IRS during the quarter in which your income was earned.
Therefore w-2 Employees are not required to make Quarterly Estimated Income Tax payments*

*You may still want to make Quarterly Estimated Tax payments especially if you expect a big tax bill. The IRS will still charge a late payment penalty if you have a large underpayment by the time you file taxes in April.

When your personal Income Tax Return is filed, if you still owe a large amount of tax : your tax preparer (or software such as TurboTax) will prepare payment vouchers with amounts and instructions to pay Quarterly Estimated Income Taxes over the coming year to prevent this scenario from happening again.

NOTE  if you are using our Tax Planning service, we highly recommend making these payments from your business account. This will make it easy for us to locate and identify these payments!

See also How do I make a Quarterly Estimated Tax Payment to the IRS?
See also What is Tax Planning and why do I need it?
See also What is Self Employment Tax?
See also Does my Business Pay Taxes?
See also What is an S-Corporation? Why does it lower my taxes?