Question: When are quarterly estimated tax payments due?
For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date. If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return at the end of the year.
If you mail your estimated tax payment and the date of the U.S. postmark is on or before the due date, the IRS will generally consider the payment to be on time.
|Payment Period||Due Date|
|January 1 – March 31||April 15|
|April 1 – May 31||June 15|
|June 1 – August 31||September 15|
|September 1 – December 31||January 15* of the following year. *See January payment in Chapter 2 of Publication 505, Tax Withholding and Estimated Tax|
|Fiscal year taxpayers||If your tax year does not begin on January 1, see the special rules for fiscal year taxpayers in Chapter 2 of Publication 505|
|Farmers and Fishermen||See Chapter 2 of Publication 505|
Note: If the due date for making an estimated tax payment falls on a Saturday, Sunday or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday or legal holiday.
Category: Estimated Tax