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IRS.gov Website
Publication 505
taxmap/pubs/p505-013.htm#en_us_publink1000194638

When To Pay
Estimated Tax(p27)

rule
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 of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return.
If a payment is mailed, the date of the U.S. postmark is considered the date of payment. The payment periods and due dates for estimated tax payments are shown next. For exceptions to the dates listed, see Saturday, Sunday, holiday rule below.
For the period:Due date:
Jan. 11 – March 31 April 15
April 1 – May 31June 16
June 1 – August 31September 15
Sept. 1 – Dec. 31January 15
next year2
1 If your tax year does not begin on January 1,
see Fiscal year taxpayers.
2 See January payment.
taxmap/pubs/p505-013.htm#en_us_publink1000194642

Saturday, Sunday, holiday rule.(p27)

rule
If the due date for 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 a holiday.
taxmap/pubs/p505-013.htm#en_us_publink1000194643

January payment.(p27)

rule
If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015.
taxmap/pubs/p505-013.htm#en_us_publink1000194644

Example.(p27)

Janet Adams does not pay any estimated tax for 2014. She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015.
Janet's estimated tax for the fourth payment period is considered to have been paid on time. However, she may owe a penalty for not making the first three estimated tax payments, if required. Any penalty for not making those payments will be figured up to January 26, 2015.
taxmap/pubs/p505-013.htm#en_us_publink1000194645

Fiscal year taxpayers.(p27)

rule
If your tax year does not start on January 1, your payment due dates are:
  1. The 15th day of the 4th month of your fiscal year,
  2. The 15th day of the 6th month of your fiscal year,
  3. The 15th day of the 9th month of your fiscal year, and
  4. The 15th day of the 1st month after the end of your fiscal year.
You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return.
taxmap/pubs/p505-013.htm#en_us_publink1000194646

When To Start(p27)

rule
You do not have to make estimated tax payments until you have income on which you will owe income tax. If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period.
You have several options when paying estimated taxes. You can:
If you choose to pay in installments, make your first payment by the due date for the first payment period. Make your remaining installment payments by the due dates for the later periods.
To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount.
taxmap/pubs/p505-013.htm#en_us_publink1000194647

No income subject to estimated tax during first period.(p28)

rule
If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Table 2-1 shows the dates for making installment payments.

Table 2-1.Due Dates for Estimated Tax Installment Payments

If you first have income on which you must pay estimated tax:Make a
payment
by:*
Make later
installments
by:*
Before April 1April 15June 16
  Sept. 15
  Jan. 15 next year
April 1–May 31June 16Sept. 15
  Jan. 15 next year
June 1–Aug. 31Sept. 15Jan. 15 next year
After Aug. 31Jan. 15
next year
(None)
*See January payment and Saturday, Sunday, holiday rule.
taxmap/pubs/p505-013.htm#en_us_publink1000194652

How much to pay to avoid penalty.(p28)

rule
To determine how much you should pay by each payment due date, see How To Figure Each Payment, later.
taxmap/pubs/p505-013.htm#en_us_publink1000194654

Farmers and Fishermen(p28)

rule
If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. The due dates for the first three payment periods, discussed under When To Pay Estimated Tax, earlier, do not apply to you.
If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment.
taxmap/pubs/p505-013.htm#en_us_publink1000194656

Fiscal year farmers and fishermen.(p28)

rule
If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: