If your C Corp in US just launched a few months ago with a Dec year end, you would generally need to start making estimated federal tax payments on a quarterly basis. Estimated tax payments for a C Corp are typically due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.
These estimated tax payments are based on the projected taxable income of the corporation for the current tax year. It's important to estimate your tax liability accurately to avoid underpayment of penalties.