When are quarterly estimated tax payments due?

Quarterly estimated tax payments for individuals are generally due on the following dates:

1. April 15 for the period from January 1 to March 31.
2. June 15 for the period from April 1 to May 31.
3. September 15 for the period from June 1 to August 31.
4. January 15 of the following year for the period from September 1 to December 31.

These dates apply to individuals with a calendar-year taxable year. If any of these dates fall on a Saturday, Sunday, or legal holiday, the payment is due on the next business day.

Special rules apply to certain taxpayers:

• Farmers and Fishermen: They have only one required installment due on January 15 of the following taxable year.
• Nonresident Aliens: They have three required installments due on June 15, September 15, and January 15 of the following taxable year.
• Fiscal Year Taxpayers: The due dates are adjusted to correspond to the fiscal year months.

For corporations, the due dates for quarterly estimated tax payments are:

1. April 15 for the first installment.
2. June 15 for the second installment.
3. September 15 for the third installment.
4. December 15 for the fourth installment.

These rules ensure that taxpayers pay their estimated taxes in a timely manner throughout the year, helping to avoid penalties for underpayment.

Sources:
Publication 1380
Notice 2019-25
Notice 2021-8
§ 1.6153-1. Payment of estimated tax by individuals.
§ 6654. Failure by individual to pay estimated income tax
§ 6655. Failure by corporation to pay estimated income tax