"Is interest assessed starting from 1/15/23 when estimated payment was due? "
New Jersey:
for each of the four periods, if you are late, interest is charged on the number of days you are late.
for the fourth period amount due on 1/15/23 the interest is annual 10% x number of days / 365
Note; a late third period payment will count towards your fourth period.
the tax software will do the calculation when you enter the date you made each payment.
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