I have been paying IRS estimated quarterly taxes for a number of years electronically through direct payment from my bank. I totally forgot to make the June 15 and September 15 estimated payments this year (2020). I did pay the April 15 estimated tax. What is the process for paying the two missed payments? Do I go to the direct payment site and make the individual payments for the missed dates? Do I designate what quarters they are for? Will penalties be calculated at the time I submit the late payments?
