When you created your Chart of Accounts, you might have included accounts for income taxes. If you don't have the accounts yet, you'll need to set them when you get ready to record the amount of tax you owe and the payments you make for that tax.
If you (or your accountant) determine that your company owes $10,000 in income tax, these are the accounts you'll use to record the liability:
When you pay the income tax, these accounts are affected:
When computing your income tax liability, don't forget to calculate and pay any applicable state income tax.