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Individuals

Question: When are the quarterly estimated tax payments due?

Answer:

When to Pay Estimated Tax

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 payment generally will be considered to be on time.  The payment periods and due dates for estimated tax payments are shown next.

Jan 1 – Mar 31:  Due date April 15
Apr 1 – May 31:  Due date June 15
Jun 1 – Aug 31:  Due date September 15
Sep 1 – Dec 31:  Due date January 15* of the following year
*See January payment in Chapter 2 of Publication 505, Tax Withholding and Estimated Tax

  • 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.
  • 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.

Category: Estimated Tax
Subcategory: Individuals

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224