One exception would be State Franchise Taxes (also often referred to as income taxes since they are based on income). These are an expense recorded on S Corp books annually. In CA, we must pay $800 by March 15 each year for the upcoming year even with zero revenue and that is an expense.
Since at year end we owe 1.5% of net income, most companies must pre-pay estimate quarterly to avoid penalties and interest. These payments are booked as Prepaid expense on balance sheet until year-end when the amount owed is known and that amount is then moved to an expense on P&L.
Any overpayment can be refunded or remain in prepaid account to apply to the following year.